personal property manual - washoe county, nevada

PERSONAL PROPERTY

MANUAL

2013-2014

N E V A D A D E P A R T M E N T O F T A X A T I O N D i v i s i o n o f L o c a l G o v e r n m e n t S e r v i c e s

D i v i s i o n o f L o c a l G o v e r n m e n t S e r v i c e s

Personal Property Manual

2013-2014

Department of Taxation Division of Local Government Services

1550 E College Parkway Suite 115 Carson City NV 89706

Phone 7756842100 Fax 7756842020

Adopted by the Nevada Tax Commission 7182012

i

C O N T E N T S 2013-14 PERSONAL PROPERTY MANUAL

Introduction iii

Exempt Property iii

Procedures for Determining Taxable Value iii

A Note on NAICSvi

Manual Features vi

2013-14 Cost Conversion Factors 1

Three (3) Year Life 1

Five (5) Year Life 2

Seven (7) Year Life 3

Ten (10) Year Life 4

Fifteen (15) Year Life 5

Twenty (20) Year Life 6

Thirty (30) Year Life 7

Mobile Homes (Sold On Or After July 1 1982) 8

Mobile Homes (Sold Prior to July 1 1982) 9

Billboards10

Special Properties12

Short-Life Property12

Information Systems12

Taxable Software(Not Associated with Computer-Integrated Machinery) 14

Computer-Integrated Machinery 15

Computerized Equipment 15

High-Tech Medical Diagnostic Equipment16

High-Tech Electronic Medical Equipment16

Office Furniture Retail Sales Equipment Other 17

i i

Mobile or Manufactured Homes 17

Billboards 18

Life Expectancy Guidelines 19

Agriculture and Forestry 19

Mining 20

Utilities 21

Construction 21

Manufacturing 23

Wholesale Trade 31

Retail Trade 31

Transportation and Warehousing 32

Information 33

Real Estate Rental and Leasing 36

Professional Scientific and Technical Services 36

Waste Management and Remediation Services 37

Health Care and Social Assistance 38

Arts Entertainment and Recreation 39

Accommodation and Food Services 40

Other Services 41

Appendix A Nevada Revised Statutes and Nevada Administrative Code Related to Personal Property43

Appendix B Methodology Used to Estimate Cost Indexes 54

Appendix C Methodology Used to Estimate Expected Useful Life 57

Appendix D Exemptions from Property Taxes 59

Exemptions from Property Taxes 59

Table of Exemptions 60

Appendix E Determining Whether Fixtures are Real or Personal Property 75

Index 77

i i i

I N T R O D U C T I O N

2013-14 PERSONAL PROPERTY MANUAL

C L A S S I F I C A T I O N O F P R O P E R T Y Personal property is defined in NRS 361030 and includes (j) ldquoall property of whatever kind or nature except vehicles as defined in NRS 371020 not included in the term ldquoreal estaterdquo Real estate is defined in NRS 361035 and includes land houses buildings fences ditches structures erections railroads other improvements and property rights Real property is further defined in NAC 36111715 as land fixtures improvements on-site enhancements and any rights interests benefits and privileges belonging or attached to the land NRS 361333 requires that each major class of property be examined to determine whether there is equality of assessment Uniformity and equality of assessment thus depend on proper classification Although NRS 361035 defines real estate and NRS 361030 defines personal property in practice it is sometimes difficult to tell whether an item is personal or real property As the Attorney General stated in Opinion 41 (1963) ldquothe classification depends on the facts of each particular caserdquo Please refer to NAC 3611127 and LCB File No R068-12 when adopted for tests which will assist in the determination of the proper classification of property The assessor is encouraged to consult the Division of Local Government Services andor the District Attorney in difficult cases

All references to statutes and regulations may be found in Appendix A of this Manual E X E M P T P R O P E R T Y

NRS 361050 through NRS 361187 provide exemptions for assorted types of eligible property including household goods business inventories property in transit property owned by government entities charitable organizations or veterans and fine art for display Additionally NRS 361228(1) provides that All intangible personal property is exempt from taxation including without limitation

(a) Shares of stock bonds mortgages notes bank deposits book accounts such as an acquisition adjustment and credits and securities and chooses in action of like character and

(b) Goodwill customer lists contracts and contract rights patents trademarks trade names custom computer programs copyrights trade secrets franchises and licenses

A complete discussion of exemptions and a cross-reference table is included in Appendix D of this manual P R O C E D U R E S F O R D E T E R M I N I N G T A X A B L E V A L U E

To calculate the taxable value of personal property NAC 3611371 and NAC 3611375 require the assessor to determine four input values Acquisition cost Acquisition year Expected life and Cost conversion factor

iv

The personal property declaration submitted by the taxpayer pursuant to NRS 361265 should list the acquisition cost for each item and the year acquired The declaration should also contain sufficient information to identify each itemrsquos industry classification (NAICS code) property type and corresponding expected life Acquisition Cost For personal property mobile or manufactured homes acquisition cost means replacement cost when new which equals the retail selling price to the original owner For other types of personal property including billboards acquisition cost means the actual cost of property to its present owner For all personal property acquisition cost includes any expense required to place the asset into service except sales tax--including all charges for transportation installation accessories and profit and overhead as well as additions to or renovations of the property other than routine maintenance or repairs Observe however that the cost of manufactured homes does not include appurtenant improvements like outbuildings decks or paving The assessor should value these separately as real property Should a taxpayer fail to file a valid personal property declaration or sufficient data is not otherwise available for the assessor to establish acquisition cost NRS 361265 authorizes the assessor to make an estimate of the value of the property NAC 361139 further requires the assessor to estimate its acquisition cost using any nationally recognized valuation technique Because NRS 361265(5) defines failure to file a declaration as a misdemeanor assessors should advise taxpayers to file complete accurate and timely personal property declarations In addition if the reported acquisition cost appears inconsistent with market data the assessor may request documentation for the cost reported and may pursue penalties for perjury if necessary Acquisition Year For mobile and manufactured homes the acquisition year equals the year of the sale to the original owner which often corresponds to the manufacturerrsquos model year For all other personal property the acquisition year equals the year the current owner purchased or leased the property Observe that the acquisition year remains constant at the year first sold for manufactured homes but resets to the year acquired each time billboards or equipment change owners Expected life The Life Expectancy Guidelines section assigns typical asset lives to each major industrial classification grouped by NAICS code For example all industries classified as Agriculture and Forestry (NAICS 11) have 15 year lives while Mining (NAICS 21) assigns a 20 year life to Oil and Gas Exploration (NAICS 2111) and a 15 year life to Mining (NAICS 2121 amp 2122) Certain items within industries appear separately as Itemized Equipment with specific lives that may differ from the industry norm For example Agriculture and Forestry industries with a typical 15 year life expectancy also use specialized equipment whose asset lives equal 7 10 or 20 years To improve accuracy assessors should employ the itemized equipment lives whenever they can assign a specific life expectancy to a particular item Having identified the industry classification for the subject account the assessor then assigns its appropriate NAICS code and corresponding expected lives to its assets To avoid confusion the assessor should ask taxpayers to include their companyrsquos NAICS code on their personal property declarations Readers may also use the alphabetical listing of personal property by general type found in the Index of this Manual to locate the appropriate expected life for individual items Because some industries use similar types of

v

business equipment like desks or computers readers should select the NAICS classification that best describes the subject account Besides these NAICS Life Expectancy Guidelines the Personal Property Manual also contains a Special Properties section with descriptions and asset life tables for Short-life property subject to rapid obsolescence Items similar to real property classified as personal like mobile and manufactured homes or billboards Generic business equipment found across many industries like furniture and trade fixtures or

computers and Specialized assets like high-tech medical diagnostic equipment whose economic lives differ

substantially from industry norms Cost Conversion Factors Based on the acquisition cost acquisition year and expected life for an item the assessor should select the appropriate Cost Conversion Factor from the tables published in the Personal Property Manual Cost Conversion Factors contain three components Cost Index Age and Percent Good To satisfy the requirement of NAC 361375(2) the department develops Paasche indexes for manufactured homes billboards and business equipment derived from pertinent Marshall Swift comparative cost multiplier tables the West Urban All Items CPI index and the PPI Index for Capital Equipment Stage of Processing These indexes inflate replacement cost new expressed in acquisition year nominal dollars into replacement cost new expressed in current year nominal dollars Cost indexes do not apply to mobile and manufactured homes first sold prior to July 1 1982 whose taxable value always equals 20 of their original selling price Cost indexes for equipment and billboards do not accrue beyond their expected lives such items have a constant residual cost conversion factor equal to their residual percent good multiplied by the residual year cost index To comply with NAC 361130(2)(b) however cost indexes do apply to mobile and manufactured homes first sold on or after July 1 1982 Even though mobile homes fully depreciate after sixteen years applying the cost index to the years between the current year minus 16 and 1982 may actually produce a temporary increase in taxable value NAC 3611375(4)amp(5) specify declining balance depreciation with a 5 residual (salvage value) for all property types except manufactured homes and billboards which use straight line depreciation Unless the Department has conducted a market study or has otherwise obtained information which indicates a different residual amount the Department currently relies on a double declining balance method for all equipment and a 5 residual 5 per year depreciation with a 20 residual for mobile homes (16 year life) and 15 per year depreciation with a 25 residual for billboards (50 year life) Percent good equals (1 - accrued depreciation) for the given asset age where age equals the current year (first year of the biennium) minus the acquisition year For the 2013-14 fiscal year for example an asset acquired in 2005 has an age of seven years a manufactured home first sold in 1992 has an age of twenty years Although one could calculate depreciation directly the tables reduce this process to a simple lookup

v i

To calculate taxable value using the Personal Property Manual the assessor completes three steps Select the appropriate expected life table Look up the cost conversion factor for the given acquisition year and Multiply the acquisition cost by the indicated cost conversion factor

As usual assessed value equals 35 of taxable value A N O T E O N N A I C S The North American Industry Classification System (NAICS) replaced the Standard Industrial Classification (SIC) in 1997 According to the US Census Bureau FAQ web page the North American Industry Classification System (NAICS pronounced Nakes) was developed under the direction and guidance of the Office of Management and Budget (OMB) as the standard for use by Federal statistical agencies in classifying business establishments for the collection tabulation presentation and analysis of statistical data describing the US economy Use of the standard provides uniformity and comparability in the presentation of these statistical data NAICS is based on a production-oriented concept meaning that it groups establishments into industries according to similarity in the processes used to produce goods or services NAICS in the United States was designed for statistical purposes However NAICS is frequently used for various administrative regulatory contracting taxation and other non-statistical purposes Various agencies and organizations have also begun using NAICS as a basis for their procurement programs requiring that a NAICS code be provided for each good or service to be procured NAICS is an industry classification system not a product classification system and therefore neither intended nor well suited for this purpose The North American Product Classification System (NAPCS) is currently under development under the direction and guidance of OMB and also in collaboration with Canada and Mexico This system is intended to incorporate all of the outputs products of the industries defined in NAICS with product referring to goods produced and services provided For statistical purposes a business establishment is assigned one NAICS code based on its primary business activity Once NAPCS is complete multiple NAPCS codes could be linked to any one establishment to indicate its various products Although NAICS does not replace the property type codes currently used by assessors it does provide a handy reference for users of the Personal Property Manual who need to classify and assign lives to their assets For additional information and complete tables readers may consult the US Census Bureau website httpwwwcensusgovepcdnaics02 M A N U A L F E A T U R E S For the convenience of our readers the Personal Property Manual offers two special features to facilitate its use in E-book (pdf) format

Hyperlinks which are similar to links on web pages Bookmarks which make it easy to navigate within this document

1

2 0 1 3 - 1 4 C O S T C O N V E R S I O N F A C T O R S 2013-14 PERSONAL PROPERTY MANUAL

T H R E E ( 3 ) Y E A R L I F E

YEAR COST PERCENT PERCENT CONVERSIONACQUIRED AGE INDEX DEPRECIATION GOOD FACTOR

2013 0 100 00 1000 100002012 1 100 670 330 033002011 2 101 890 110 011112010 3 104 950 50 00520

Residual 104 950 50 00520

THREE (3) YEAR LIFE

200 DECLINING BALANCE

NEVADA DEPARTMENT OF TAXATION

2

F I V E ( 5 ) Y E A R L I F E

YEAR COST PERCENT PERCENT CONVERSION

ACQUIRED AGE INDEX DEPRECIATION GOOD FACTOR

2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3

S E V E N ( 7 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5

F I F T E E N ( 1 5 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6

T W E N T Y ( 2 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7

T H I R T Y ( 3 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8

M O B I L E H O M E S S O L D O N O R A F T E R J U L Y 1 1 9 8 2

YEAR SOLD TO COST PERCENT PERCENT CONVERSIONORIGINAL OWNER AGE INDEX DEPRECIATION GOOD FACTOR

2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780


MOBILE HOMES SOLD ON OR AFTER JULY 1 1982

16 YEAR STRAIGHT LINE

9

M O B I L E H O M E S S O L D P R I O R T O J U L Y 1 1 9 8 2


1982 31 100 800 200 02000

Residual 100 800 200 02000

MOBILE HOMES SOLD PRIOR TO JULY 1 1982


10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12

S P E C I A L P R O P E R T I E S 2013-14 PERSONAL PROPERTY MANUAL

S H O R T - L I F E P R O P E R T Y Expected Life Three (3) years Short-Life Property consists of items prone to rapid obsolescence or susceptible to breakage loss or abnormal wear and tear Examples include

Linens Uniforms Glassware Pots Pans Utensils Barware Motion Picture Prints Silverware Rental Video Tapes DVDs CDs

Jigs Dies and Molds Patterns jigs dies and molds fall into this category when the type of product manufactured industry class use of caustic chemicals or physical deterioration associated with production volume act to shorten their useful lives and thus require their frequent replacement Examples include injection molds for plastic parts of high-tech devices or dies used in heavy equipment production Ideally assessors should identify the industrial application and determine the actual service lives of equipment used in current production from owner declarations or surveys of average lives from individual manufacturers before classifying such property as Short-life Digital Cameras Digital cameras fall into basic two categories professional and snapshot In recent years consumer-grade digital snapshot and video cameras have become a generic commodity They offer small flimsy LCD monitors low image resolution and lack advanced features like interchangeable lenses Only snapshot cameras qualify as Short-life property I N F O R M A T I O N S Y S T E M S

Life expectancies for computers and peripherals fall into four broad categories PCs and associated peripherals Three (3) years Mini-computers (AS 400 VAX) Three (3) years ServersFive (5) years Mainframe computers (IBM 360) Seven (7) years

13

An information system consists of computers and peripheral equipment used for processing normal business transactions and the maintenance retrieval and analysis of business records A computer functions as a programmable electronically-activated device capable of accepting information applying prescribed processes to the information and supplying the results of these processes with or without human intervention It usually contains a central processing unit that provides storage logic arithmetic and control capabilities Observe that adding machines and electronic calculators do not fall into this category To assign appropriate expected lives to computing equipment assessors need to recognize the differences among mainframes servers client computers and personal computers Recent advances in computing technology make differentiating mainframes minicomputers and servers difficult especially for laymen When in doubt consult manufacturer marketing divisions service literature or websites to determine how they classify their various product lines A mainframe serves as a high-performance computer used for large-scale computing environments that demand greater availability and security than smaller-scale machines can offer Banks government agencies insurance companies credit card companies and other organizations that perform massive transaction processing typically use mainframe systems It is also possible to obtain a server which contains many blades each of which is used for a single application1 Currently there are blade servers that have as many as 160 blades Mainframes should not be confused with servers or with a server that uses software to spin off many virtual servers each with its own computer operating system Servers usually cost considerably more than personal computers have more processing power and substantial amounts of computer memory They are therefore significantly more expensive than most personal computers and they are often kept in service longer than personal computers Servers are often dedicated to specific tasks like

Transaction processing (On Line Transaction or OLT servers) print queuing and printing (print server) running mission critical software clustering fail-over and load-balancing (application server) audio and video transmission (audio video server) exchanging short bursts of written information and opinions in an environment that offers real-time

discussions (chat servers) sending and receiving faxes without using fax machines (fax server) File Transfer Protocol ndash moving files between computers while providing security and organization

and transfer control (FTP server) Historically mainframes have been associated with centralized rather than distributed computing although that distinction has blurred as smaller computers become more powerful and mainframes become more multi-purpose Today mainframes can serve both distributed users and smaller servers in computing networks Interestingly a mainframe actually resides within a server box 1 A major advantage of a blade server is that it dramatically reduces cabling requirements

14

A key distinguishing feature of a mainframe is that it takes computing power away from end users and puts it in a central location Another way to visualize a mainframe is to think of the computer as a super server with multiple operating systems Here is a link to the Family Tree And Chronology of some of the older IBM Mainframes This link will take you to the IBM page for System Z Mainframes By comparison minicomputers are stand-alone computers (computer systems with attached terminals and other devices) sold to small and mid-size businesses for general business applications and to large enterprises for department-level operations In recent years the minicomputer has evolved into the mid-range server and is part of a network IBMs AS400e is a good example Peripheral equipment consists of the auxiliary machines which are designed to be placed under the control of a central processing unit Peripheral equipment may include card readers card punches mass storage units paper tape equipment keypunches data-entry devices teleprinters terminals tape drives disc drives disc files disc packs visual image projector tubes card sorters plotters collators small inkjet printers small laser printers and small desktop all-in-one devices (eg printerfaxscanner combination) that are sold as commodities in retail outlets and which are rapidly replaced as faster machines with new features are added Although one could classify computers by processor architecture number of users supported total system throughput etc ultimately the classification boils down to total system cost and the total time required to amortize the assets Again taxpayer records that reveal the actual service lives and disposition values of their own data processing equipment provide the best source of verifiable market data T A X A B L E S O F T W A R E ( N O T A S S O C I A T E D W I T H C O M P U T E R - I N T E G R A T E D M A C H I N E R Y ) Taxable Software not associated with computer-integrated machinery Three (3) year life Nevada law treats standard prewritten software programs as tangible personal property2 A standard prewritten program often called canned or off-the-shelf software means a generic application not originally developed and produced for a specific user This includes any programs procedures rules and associated documentation pertaining to the operation of a computer system Custom software programs consist of original one-of-a-kind computer applications developed under contract exclusively for the particular requirements of a specific user Custom computer programs qualify as exempt intangible personal property pursuant to NRS 361228

2 According to the IRS ldquoComputer software is not a section 197 intangible even if acquired in connection with the acquisition of a business if it meets all of the following tests

It is readily available for purchase by the general public It is subject to a nonexclusive license It has not been substantially modified

If the software meets the tests above it can be depreciated and may qualify for the section 179 expense deduction and the special depreciation allowance (if applicable) discussed later httpwwwirsgovpublicationsp225ch07html

15

C O M P U T E R - I N T E G R A T E D M A C H I N E R Y Expected Life Seven (7) years Computer integrated machinery including its integrated programming or software exhibits the following characteristics

The machinery and computer sell as a single unit The machinery cannot operate without the computer and the computer cannot perform functions

outside the machinery The components of the computer form an integral structural part of the equipment itself it is not

economically or functionally feasible to replace the computer without replacing the entire machine For income tax purposes depreciation accrues to the total cost of the machine and computer as a unit The capabilities of the machine cannot be expanded by substituting a more complex computer for the

original Embedded programming or pre-loaded software designed primarily for the function of the machine into

which it is integrated runs the computer Examples of computer-integrated machinery include computer driven mills computer integrated manufacturing machinery computer integrated fabrication machinery computerized machine lathes and computerized assembly machinery C O M P U T E R I Z E D E Q U I P M E N T Expected Life

Free-standing computer system Seven (7) years or Generic personal computer Three (3) years Equipment componentNAICS industry class life This category includes machines controlled by computersthat sell as a separate unit from the machine and can perform additional functions outside the machine The assessor should assign expected lives to the two components separately the computer equipment has the same expected life as similar computer equipment the machinery has the expected life assigned to its specific industry Examples of computerized equipment include computerized machine lathes or computerized assembly machinery

16

H I G H - T E C H M E D I C A L D I A G N O S T I C E Q U I P M E N T

Expected Life Five (5) years High-tech medical diagnostic equipment exhibits these characteristics

Used in medical or dental facilities Subject to accelerated functional and economic obsolescence caused by rapid technological

development Examples include Cardiac Ultrasonic Scanners CAT (Comp Tomography) Scanners Diagnostic Ultrasounds General Ultrasonic Scanners MRI (Magnetic) Scanners Nuclear Medicine Cameras

OBGYN Ultrasonic Scanners PET Scanners (Positron Emission) All Portable Units of Same H I G H - T E C H E L E C T R O N I C M E D I C A L E Q U I P M E N T Expected Life

Cardiac laser units Three (3) years Other items Seven (7) years High-tech medical diagnostic equipment exhibits these characteristics


development Examples include patient monitors of all kinds

Anesthesia Monitors Apnea Monitors Blood Pressure Monitors Chart Recorders Defibs Dopplers EEG Machines EKG Machines External Pace Makers

Heart Rate Devices Medical Laser Units Neurological Monitors Oximeters Oxygen Analyzers Spirometers Systolic Monitors Temperature Monitors

17

O F F I C E F U R N I T U R E R E T A I L S A L E S E Q U I P M E N T O T H E R This category includes furniture and equipment that can be found across industries Description Life in Years Air Conditioners 15 Air Conditioners Window 7 Cash Registers (electronic) 7 Coin-wrap Equipment 15 Copy and Duplicating Machines 5 Cabinets and Shelving 15 Check-out Counters 15 Data Processing Equipment (See Also Information Systems) 7 Deacutecor 15 Displays Cases and Racks 15 Mailing Machines 7 Office Furniture (Desks Chairs Filing Cabinets) 15 Office Kitchen Appliances (Microwave ovens refrigerators) 15 POS ndash Point-of-Sale Computer Systems 7 Signs3 (Other than billboards and electronic) 15 Signs Electronic 7 Sound Systems (background and public address) 7 M O B I L E O R M A N U F A C T U R E D H O M E S

This section applies only to mobile or manufactured homes classified as personal property Pursuant to NRS 361561 those units identified as a travel trailer utility trailer and van conversion in chapter 482 of NRS and any other vehicle required to be registered with the department of motor vehicles and public safety are subject to property tax unless registered and taxed pursuant to Chapter 371 of NRS Such unregistered units and vehicles must be taxed in the manner provided in NRS 361562 to 3615644 inclusive The sticker issued pursuant to NRS 3615643 must be affixed to a mobile or manufactured home in such a way that the sticker is clearly visible from the street The window decal is not required for licensed mobile units or on units considered real property and may be issued at the option of the county assessor NRS 361325(3) segregates mobile homes into two different categories for assessment purposes based on age Mobile homes sold on or after July 1 1982 shall be classified according to those factors which most

3 See Appendix F to determine whether signs are real or personal property

18

closely determine their useful lives In establishing the value of other mobile homes the commission shall begin with the retail selling price and depreciate it by 5 percent per year but not below 20 percent of its original amount The assessment ratio in all cases is 35 percent of the computed taxable values See NAC 361130 for additional information on the calculation of value for mobile homes Depreciation schedules and cost conversion factors apply to the 2013-14 secured and unsecured tax rolls The 2013-14 Cost Conversion Index for Mobile or Manufactured Homes appears on page 8 of this Manual

B I L L B O A R D S NRS 361013 defines a billboard as a sign that directs attention to a business commodity service entertainment or attraction that is sold offered or exists at a location other than the premises on which the sign is located NRS 361227 requires that depreciation of a billboard must be calculated at 15 percent of the cost of replacement for each year after the year of acquisition of the billboard up to a maximum of 50 years Additional information on the calculation of billboards may be found in NAC 3611305 Depreciation schedules and cost conversion factors apply to the 2012-2013 secured and unsecured tax rolls The 2013-14 Cost Conversion Index for Billboards may be found on pages 10 and 11 of this manual

19

L I F E E X P E C T A N C Y G U I D E L I N E S


NAICS Industry Code Description Life in Years

1 1 A G R I C U L T U R E A N D F O R E S T R Y

111 Crop Production 15

Personal property includes machinery and equipment such as tractors combines hay balers forage harvesters unlicensed farm vehicles including utility trailers wagons and utensils used to grow crops mainly for food and fiber The subsection comprises establishments such as farms orchards groves greenhouses and nurseries primarily engaged in growing crops plants vines or trees (including Christmas trees) and their seeds

Itemized Equipment

Fertilizer Distribution 10

Laser sending and receiving equipment 10

Seed cleaning machinery and equipment 20

Seed cleaning equipment ndash portable 10

112 Animal Production 15

Personal property includes machinery and equipment used to raise or fatten animals for the sale of animals or animal products The subsection comprises establishments such as ranches farms and feedlots primarily engaged in keeping grazing breeding or feeding animals These animals are kept for the products they produce or for eventual sale

Itemized Equipment

1125 Animal Aquaculture including nets and pens 7

11212 Dairy Production 15

1123 Egg Packing Equipment 20

113 Forestry and Logging 15

Personal property includes machinery and equipment used to (1) cut timber (2) cut and transport timber and (3) produce wood chips in the field including stationary saw mills skidders and log loaders

Itemized Equipment

Chain saws 7

Portable saw mill 7

FFoorr tthhee ppuurrppoosseess ooff tthhiiss mmaannuuaall tthhee ffoolllloowwiinngg ddeessccrriippttiioonnss aappppllyy oonnllyy ttoo tthhoossee iitteemmss wwhhiicchh ccaann bbee ccllaassssiiffiieedd aass PPeerrssoonnaall PPrrooppeerrttyy TThhee ddeessiiggnnaatteedd lliiffee ddooeess nnoott aappppllyy ttoo RReeaall PPrrooppeerrttyy oorr ffiixxttuurreess wwhhiicchh hhaavvee bbeeeenn ccoonnvveerrtteedd ttoo RReeaall PPrrooppeerrttyy


20

2 1 M I N I N G

2111 Oil and Gas Extraction 20

Personal property used in oil and gas extraction are used to explore for crude petroleum and natural gas A typical example of personal property in this category would include inventory and spare parts

Itemized Equipment

Bolted and fiberglass tanks 15

Drilling rigs 15

Heaters treaters knockouts separators conditioning equipment 15

LACT units metering devices manifolds 15

Motors engines drive units 10

Secondary recovery (injection pumps re-pressure equipment) 15

Transformers 30

2122 Metal Ore Mining 15

Personal property used in developing the mine site mining or quarrying dimension stone A typical example of personal property in this category would include inventory and spare parts

Itemized Equipment

Oxygen generation 20

Mobile equipment heavy use7

2123 Nonmetallic mineral mining and quarrying 15


Heavy use is defined as in operation for more than one shift per day seven days a week Mining mobile equipment eligible for this category includes haul packs loaders shovels dozers graders backhoes drilling trucks and excavators



21

2 2 U T I L I T I E S

2211 Electric Power Generation Transmission and Distribution 30

Personal property used in generating transmitting andor distributing electric power A typical example of personal property in this category would include inventory and spare parts

2212 Natural Gas Distribution 30

Personal property used in (1) operating gas distribution systems (eg mains meters) (2) establishments known as gas marketers that buy gas from the well and sell it to a distribution system (3) establishments known as gas brokers or agents that arrange the sale of gas over gas distribution systems operated by others and (4) establishments primarily engaged in transmitting and distributing gas to final consumers A typical example of personal property in this category would include inventory and spare parts

2213 Water Sewage and Other Systems 30

Personal property used in establishments primarily engaged in operating water treatment plants andor operating water supply systems A typical example of personal property in this category would include inventory and spare parts

221339 Steam and Air-Conditioning Supply 30

Personal property used in providing steam heated air or cooled air A typical example of personal property in this category would include inventory and spare parts

2 3 C O N S T R U C T I O N

236 Construction of Buildings 15

237 Heavy and civil engineering construction 15

238 Specialty Trade construction 15

Personal property used primarily in the construction of buildings major engineering projects such as highways and dams and specialty trades such as pouring concrete site preparation plumbing painting and electrical work Includes fixed load and mobile equipment such as

Air compressors Motor gradersleveling graders




22

238 Specialty Trade construction Cont

Air drills Paving equipment Asphalt plants Portable shop Asphalt spreaders Portable storage bins Backhoeloaders Portable storage tanks Carryalls Power hoists Cement mixersspreaders Power shovels Crushercrushing plant Roadrollerssheepsfoot rollers Crawler cranes tractors Sand classifiers and drags Ditchersdiggers Scarifiers and rollers Earthmoving scrapers Scrap metal balers Excavators Scrubber screens and plant feeders Fork lifts Welder Front end loaders bucket loaders Wiring Equipment Mixmobiles

Other Itemized Equipment

Cranes Bridge 20

Jib 20

Mobile Telescopic10

Electric generating equipment 20

Electronic controlled infraredlaser instruments 10

Power tools (saws drills etc) 7

Hand tools 7

Mobile equipment heavy use 7

Heavy use is defined as in operation for more than one shift per day seven days a week


23

3 1 M A N U F A C T U R I N G

311 Food 15

Personal property used in this industry transform livestock and agricultural products into products for intermediate or final consumption The food products manufactured in these establishments are typically sold to wholesalers or retailers for distribution to consumers but establishments primarily engaged in retailing bakery and candy products made on the premises not for immediate consumption are included Includes equipment such as walk-in coolers freezers and other refrigeration grain tanks bottling and canning equipment in the following industries

3111 Animal food manufacturing

3112 Grain and oil seed milling

3113 Sugar and confectionery product manufacturing

3114 Fruit and vegetable preserving and specialty food manufacturing

31141 Frozen food manufacturing

31142 Fruit and vegetable canning

3115 Dairy product manufacturing

3116 Animal slaughtering and processing

3117 Seafood product preparation and packaging

3118 Bakeries and tortilla manufacturing

311811 Retail bakeries

311812 Commercial bakeries

3119 Other food manufacturing such as honey processing

Itemized Equipment

Cereal manufacturing 20

Grain elevators non-farm 20

Mechanical portion of packing and sorting line equipment 2nd view 30

Electronic portion of line equipment 10

312 Beverage and Tobacco Product Manufacturing 15

Personal property used to manufacture beverages and tobacco products Please note that ice manufacturing while not a beverage is included with nonalcoholic beverage manufacturing because it uses the same production process as water purification

If electronic componentrsquos original cost cannot be separated from other line assets use 20 years



24

312 Beverage and Tobacco Product Manufacturing Cont

Manufacturing processes include

31211 Soft drink manufacturing

31212 Breweries

31213 Wineries

31214 Distilleries Itemized Equipment

Cold Storage and Ice-making equipment 20

313 Textile Mills 15

Personal property used in the main processes in this industry which include preparation and spinning of fiber knitting or weaving of fabric and the finishing of the textile

314 Textile Product 15

Personal property used in creation of textile products With a few exceptions processes used in this industry are generally cut and sew (ie purchasing fabric and cutting and sewing to make non-apparel textile products such as sheets and towels)

315 Apparel Manufacturing 15

Personal property used in the Apparel Manufacturing industry This industry includes a diverse range of establishments manufacturing full lines of ready-to-wear apparel and custom apparel apparel contractors performing cutting or sewing operations on materials owned by others jobbers performing entrepreneurial functions involved in apparel manufacture and tailors manufacturing custom garments for individual clients

316 Leather and Allied Product Manufacturing 15

Personal property used to transform hides into leather by tanning or curing and fabricating the leather into products for final consumption It also includes the manufacture of similar products from other materials including products (except apparel) made from leather substitutes such as rubber plastics or textiles It includes dyeing or dressing furs

321 Wood Product Manufacturing 15

The production processes of the Wood Product Manufacturing sub sector include sawing planing shaping laminating and assembling of wood products starting from logs that are cut into bolts or lumber that then may be further cut or shaped by lathes or other shaping tools The lumber or other transformed wood shapes may also be subsequently planed or smoothed and assembled into finished products such as wood containers


25

322 Paper Manufacturing 15

3221 Pulp paper and paperboards mills 15

Personal property used in the manufacturing of pulp and involves separating the cellulose fibers from other impurities in wood or used paper The manufacturing of paper involves matting these fibers into a sheet

3222 Converted Paper Product Manufacturing 15

Personal property used in the manufacture of paperboard containers including corrugating cutting and shaping machinery to form paperboard into containers Paper bag and coated and treated paper manufacturing establishments cut and coat paper and foil Stationery product manufacturing establishments make a variety of paper products used for writing filing and similar applications Other converted paper product manufacturing includes in particular the conversion of sanitary paper stock into such things as tissue paper and disposable diapers

323 Printing and related support activities 15

Personal property including presses used to transfer an image from a plate screen film or computer file to some medium such as paper plastics metal textile articles or wood The most prominent of these methods is to transfer the image from a plate or screen to the medium (lithographic gravure screen and flexographic printing) When publishing and printing are done in the same establishment the establishment is classified under Industry Code 51 Information

Itemized Equipment

Digital or non-impact printing equipment 5

(Uses a computer file to directly ldquodriverdquo the printing mechanism to create the image)

Blue Print Machines 15

Blue Print Machines ndash small table model 7

324 Petroleum and Coal Products Manufacturing 20

Personal property used to transform crude petroleum and coal into usable products The dominant process is petroleum refining that involves the separation of crude petroleum into component products through such techniques as cracking and distillation Products such as asphalt coatings and petroleum lubricating oils are made


26

325 Chemical Manufacturing 15

3251 Basic Chemical Manufacturing 15

Personal property used in both basic chemical processes such as thermal cracking and distillation and in petrochemical processes such as (1) manufacturing acyclic (ie aliphatic) hydrocarbons such as ethylene propylene and butylenes made from refined petroleum or liquid hydrocarbon andor (2) manufacturing cyclic aromatic hydrocarbons such as benzene toluene styrene xylene ethyl benzene and cumene made from refined petroleum or liquid hydrocarbons

3254 Pharmaceutical and Medicine Manufacturing 15

Personal property used in one or more of the following (1) manufacturing biological and medicinal products (2) processing (ie grading grinding and milling) botanical drugs and herbs (3) isolating active medicinal principals from botanical drugs and herbs and (4) manufacturing pharmaceutical products intended for internal and external consumption in such forms as ampoules tablets capsules vials ointments powders solutions and suspensions

3255 Paint Coating and Adhesive Manufacturing 15

Personal property used to (1) mix pigments solvents and binders into paints and other coatings such as stains varnishes lacquers enamels shellacs and water repellant coatings for concrete and masonry andor (2) manufacture allied paint products such as putties paint and varnish removers paint brush cleaners and frit

326 Plastics and Rubber Products 15

3261 Plastics Product Manufacturing 15

Personal property used in processing new or spent (ie recycled) plastics resins into intermediate or final products using such processes as compression molding extrusion molding injection molding blow molding and casting

Itemized Equipment

Special tools 7 3262 Rubber Product Manufacturing 15

Personal property used in the industry group comprised of establishments primarily engaged in processing natural and synthetic or reclaimed rubber materials into intermediate or final products using processes such as vulcanizing cementing molding extruding and lathe-cutting

Itemized Equipment

Special tools 7


27

327 Nonmetallic Mineral Product 20

Personal property used to transform mined or quarried nonmetallic minerals such as sand gravel stone clay and refractory materials into products for intermediate or final consumption Processes used include grinding mixing cutting shaping and honing

3271 Clay Product and Refractory Manufacturing 15

Personal property used in shaping molding glazing and firing pottery ceramics and plumbing fixtures made entirely or partly of clay or other ceramic materials

3272 Glass and Glass Product Manufacturing 15

Personal property used in manufacturing glass andor glass products Establishments in this industry may manufacture glass andor glass products by melting silica sand or cullet or purchasing glass

Itemized Equipment

Special tools 5 3273 Cement and Concrete Product Manufacturing 20

Personal property used in manufacturing Portland natural masonry pozzalanic and other hydraulic cements

Itemized Equipment

Quarry equipmentXE ldquoquarry equipment (Yahoo search) 15

Portable ready-mix plants 15 3274 Lime amp Gypsum Product Manufacturing 20

Personal property used in manufacturing lime from calcitic limestone dolomitic limestone or other calcareous materials such as coral chalk and shells Lime manufacturing establishments may mine quarry collect or purchase the sources of calcium carbonate

3279 Abrasive Product Manufacturing 20

Personal property used in manufacturing abrasive grinding wheels of natural or synthetic materials abrasive-coated products and other abrasive products

327991 Cut Stone and Stone Product Manufacturing 15

Personal property used in cutting shaping and finishing granite marble limestone slate and other stone for building and miscellaneous uses Stone product manufacturing establishments may mine quarry or purchase stone

331 Primary Metal Manufacturing 20

Personal property used to smelt andor refine ferrous and nonferrous metals from ore pig or scrap using electrometallurgical and other process metallurgical techniques Metal alloys and super alloys are also manufactured by introducing other chemical elements to pure metals The output of smelting and refining usually in ingot form is used in rolling


28

drawing and extruding operations to make sheet strip bar rod or wire and in molten form to make castings and other basic metal products

Includes

3311 Iron and Steel Mills and Ferroalloy Manufacturing Itemized Equipment

Special Tools 7

332 Fabricated Metal Product Manufacturing 15

Personal property is used to transform metal into intermediate or end products other than machinery computers and electronics and metal furniture or treating metals and metal formed products fabricated elsewhere Important fabricated metal processes are forging stamping bending forming and machining used to shape individual pieces of metal and other processes such as welding and assembling used to join separate parts together

Itemized Equipment

Special Tools 5

333 Machinery Manufacturing 15

Personal property used to create end products that apply mechanical force for example the application of gears and levers to perform work Some important processes for the manufacture of machinery are forging stamping bending forming and machining that are used to shape individual pieces of metal Processes such as welding and assembling are used to join separate parts together Although these processes are similar to those used in metal fabricating establishments machinery manufacturing is different because it typically employs multiple metal forming processes in manufacturing the various parts of the machine

333314 Optical Instrument and Lens Manufacturing 15

Personal property used in (1) manufacturing optical instruments and lens such as binoculars microscopes (except electron proton) telescopes prisms and lenses (except ophthalmic) (2) coating or polishing lenses (except ophthalmic) and (3) mounting lenses (except ophthalmic)

334 Computer and Electronic Product Manufacturing 7

Personal property used in the manufacture of computers computer peripherals communications equipment and similar electronic products and components The design and use of integrated circuits and the application of highly specialized miniaturization technologies are common elements in the production technologies of the computer and electronic industry


29

3341 Computer and Peripheral Equipment Manufacturing 7

Personal property used in manufacturing andor assembling electronic computers such as mainframes personal computers workstations laptops and computer servers and computer peripheral equipment such as storage devices printers monitors inputoutput devices and terminals

Personal property used in manufacturing wire telephone and data communications equipment These products may be standalone or board-level components of a larger system Examples of products made by these establishments are central office switching equipment cordless telephones (except cellular) PBX equipment telephones telephone answering machines LAN modems multi-user modems and other data communications equipment such as bridges hubs routers and gateways

3343 Audio and Video Equipment Manufacturing 10

Personal property used in manufacturing electronic audio and video equipment for home entertainment motor vehicle public address and musical instrument amplifications Examples of products made include video cassette recorders televisions stereo equipment speaker systems household-type video cameras jukeboxes and amplifiers for musical instruments and public address systems

3344 Semiconductor and Other Electronic Components 5

Personal property used in manufacturing semiconductors and other components for electronic applications Examples of products made by these establishments are capacitors resistors microprocessors bare and loaded printed circuit boards electron tubes electronic connectors and computer modems

Includes

clean room equipment crystal growing equipment deionized water systems encapsulation equipment photo mask and wafer manufacturing equipment semiconductor chemical and gas systems semiconductor electrical systems and semiconductor test equipment

3345 Navigation Measuring Medical Control Instrument Manufacturing 7

Personal property used in manufacturing navigational measuring electro medical and control instruments Examples of products made by these establishments are aeronautical instruments appliance regulators and controls (except switches) laboratory analytical instruments navigation and guidance systems and physical properties testing equipment

335 Electrical Equipment Appliance and Component Manufacturing 15

Personal property used to manufacture products that generate distribute and use electrical power such as electric lamp bulbs lighting fixtures small and major electrical appliances


30

electric motors generators transformers switchgear apparatus devices for storing electrical power (eg batteries) for transmitting electricity (eg insulated wire) and wiring devices (eg electrical outlets fuse boxes and light switches)

336 Transportation Equipment Manufacturing 15

Personal property used in production processes similar to those of other machinery manufacturing establishments - bending forming welding machining and assembling metal or plastic parts into components and finished products

The section includes

3361 Motor Vehicle Manufacturing

3362 Motor Vehicle Body amp Trailer Manufacturing

3363 Motor Vehicle Parts Manufacturing

3365 Railroad Rolling Stock Manufacturing 3364 Aerospace Product and Parts Manufacturing 15

Personal property used in one or more of the following (1) manufacturing complete aircraft missiles or space vehicles (2) manufacturing aerospace engines propulsion units auxiliary equipment or parts (3) developing and making prototypes of aerospace products (4) aircraft conversion (ie major modifications to systems) and (5) complete aircraft or propulsion systems overhaul and rebuilding (ie periodic restoration of aircraft to original design specifications)

This section includes

336412 Aircraft Engine and Engine Parts Manufacturing 337 Furniture and Related Product Manufacturing 10

Personal property used to make furniture and related articles such as mattresses window blinds cabinets and fixtures The processes used in the manufacture of furniture include the cutting bending molding laminating and assembly of such materials as wood metal glass plastics and rattan

339 Miscellaneous Manufacturing 15

Personal property used in the manufacture of products as diverse as medical equipment and supplies jewelry sporting goods toys and office supplies

33991 Jewelry and Silverware Manufacturing 15

Personal property used in (1) manufacturing engraving chasing or etching jewelry (2) manufacturing metal personal goods (ie small articles carried on or about the person such as compacts or cigarette cases) (3) manufacturing engraving chasing or etching precious metal solid precious metal clad or pewter cutlery and flatware (4) manufacturing engraving chasing or etching personal metal goods (ie small articles carried on or about the person such


31

as compacts or cigarette cases) (5) stamping coins (6) manufacturing unassembled jewelry parts and stock shop products such as sheet wire and tubing (7) cutting slabbing tumbling carving engraving polishing or faceting precious or semiprecious stones and gems (8) re-cutting re-polishing and setting gem stones and (9) drilling sawing and peeling cultured and costume pearls

4 2 W H O L E S A L E T R A D E

421 Wholesale Trade Fixtures and Equipment 15

Trade fixtures (as opposed to fixtures) and equipment are used in establishments engaged in wholesaling merchandise generally without transformation and rendering services incidental to the sale of merchandise Wholesalers sell merchandise to other businesses and normally operate from a warehouse or office

See also separate listings for specific types of equipment

4 4 R E T A I L T R A D E

Includes the personal property for the following

441 Motor Vehicle and Parts Dealers 15

442 Furniture and Home Furnishing Stores 15

443 Electronics and Appliance Stores 15

444 Building Material and Garden Equipment and Supply Stores 15

445 Food and Beverage Stores (including Convenience Stores) 15

446 Health and Personal Care Stores 15

447 Gasoline Stations 15

448 Clothing and Clothing Accessories Stores 15

451 Sporting Goods Hobby Book and Music Stores 15

452 General Merchandise Stores 15

453 Miscellaneous Store Retailers including 15

4531 Florists 15

454 Non-store Retailers 15





32

4 8 T R A N S P O R T A T I O N A N D W A R E H O U S I N G

481 Air Transportation 20

Personal property includes most airplanes helicopters (rotorcraft) and aircraft have a life of 20 years There are some exceptions which are itemized below

Itemized Equipment

Kit built Aircraft 15

Gliders 15

Hot Air Balloons 15

Experimental Aircraft 15

482 Rail Transportation 20

482112 Short Line Railroads

Itemized Equipment

Railroad Rolling Stock 20

483 Water Transportation 20

Personal property used in providing inland water transportation of passengers andor cargo on lakes rivers or intracoastal waterways

484 Truck Transportation 10

Itemized Equipment

Light Trucks 7

General freight Trucks 10

Tractor-trailers 10

485 Transit and Ground Passenger Transportationhelliphelliphelliphelliphelliphelliphellip 10

Personal property includes equipment used in Transit and Ground Passenger Transportation This industry includes a variety of passenger transportation activities such as urban transit systems chartered bus school bus and interurban bus transportation and taxis

Itemized Equipment

Buses 15

Automobiles unlicensed 7



33

492 Couriers and Messengers 15

Personal property used in the provision of intercity andor local delivery of parcels These articles can be described as those that may be handled by one person without using special equipment Messengers which usually deliver within a metropolitan or single urban area may use bicycle foot small truck or van

493 Warehousing and Storage 15

Personal property used in operating warehousing and storageXE ldquostorage facilities for general merchandise refrigerated goods and other warehouse products These establishments provide facilities to store goods They do not sell the goods they handle

5 1 I N F O R M A T I O N

511 Publishing Industries 15

Personal property used in the publishing of newspapers magazines other periodicals and books as well as directory and mailing list and software publishing

512 Motion Picture Production amp Sound Recording 7

Personal property used in the production andor distribution of motion pictures videos television programs or commercials in the exhibition of motion pictures or in the provision of postproduction and related services Sound recording machinery and equipment is used in producing and distributing musical recordings in publishing music or in providing sound recording and related services

512131 Motion Picture Theaters 15

Includes projection equipment furniture and trade fixtures

515 Broadcasting and Telecommunications See Categories

51511 Radio Broadcasting 10

Personal property used in broadcasting audio signals These establishments operate radio broadcasting studios and facilities for the transmission of aural programming by radio to the public to affiliates or to subscribers In recognition of the FCC change from analog to digital broadcasting equipment in radio television and cable industries all analog equipment MAY be valued using a seven-year life All other equipment will remain at the life indicated The assessor will still be responsible for measuring obsolescence if any



34

51511 Radio Broadcasting Cont

Itemized Equipment

Radio Production Equipment 7

Service and Repair Equipment 10

51512 Television Broadcasting 10

Personal property used in broadcasting images together with sound These establishments operate television broadcasting studios and facilities for the programming and transmission of programs to the public In recognition of the FCC mandated change from analog to digital broadcasting equipment in radio television and cable industries all analog equipment MAY be valued using a three-year life All other equipment will remain at the life indicated The assessor will still be responsible for measuring obsolescence if any

Itemized Equipment

Television Production Equipment 7


517 TelecommunicationsSee itemized equipment

Wired telecommunications personal property used in (1) operating and maintaining switching and transmission facilities to provide point-to-point communications via landlines microwave or a combination of landlines and satellite linkups or (2) furnishing telegraph and other non-vocal communications using their own facilities Wireless telecommunications assets are used in operating and maintaining switching and transmission facilities that provide omni-directional communications via airwaves such as cellular telephone or paging services

Itemized Equipment

Central Office Equipment except computer-based switching equipment15

Computer-based switching equipment 5

Distribution Plant (if personal property) 30

Fiber optic cable 15

Paging Systems 5

Microwave Systems except towers 10

Station Equipment 10

Telephone equipment including telex facsimile and Two-Way Radio 5

Cellular Telephones 3


35

517510 Cable and Other Program Distribution See itemized equipment

Personal property used in distribution systems for broadcast programming Head end assets are defined as the electronic control center -- generally located at the antenna site of a CATV system -- usually including antennas preamplifiers frequency converters demodulators modulators and other related equipment which amplify filter and convert incoming broadcast TV signals to cable system channels Microwave systems include assets such as antennas transmitting and receiving equipment and broad band microwave assets Program origination equipment includes assets such as cameras film chains video tape recorders lighting and remote location equipment excluding vehicles Service and test assets include oscilloscopes field strength meters spectrum analyzers and cable testing equipment Subscriber connection and distribution systems include assets such as trunk and feeder cable connecting hardware amplifiers power equipment passive devices directional taps pedestals pressure taps drop cables matching transformers multiple set connector equipment and converters In recognition of the FCC mandated change from analog to digital broadcasting equipment in radio television and cable industries all analog equipment MAY be valued using a seven-year life All other equipment will remain at the life indicated The assessor will still be responsible for measuring obsolescence if any

Itemized Equipment

Coaxial Cable installed inside buildings 15

Fiber Optic Cable 15

Head end Equipment except towers 10


Program Origination Equipment 10

Satellite Dish Relay Earth station equipment 10

Box converters having specialized computer components 3

Service and Test Equipment 10

Subscriber Connection and Distribution Systems 10

518 Internet Service Providers Web Search Portals and Data Processing Services

For life expectancy please see Special Properties

Personal property assets used by Internet Service Providers Web Search Portals and Data Processing Services to provide (1) access to the Internet (2) search facilities for the Internet and (3) data processing hosting and related services

Additional analysis for obsolescence may be necessary for coaxial cable located outside and subject to extreme environmental conditions


36

519 Other Information Services 15

Personal property assets used in supplying information storing information providing access to information and searching and retrieving information The main components of this group are news syndicates libraries and archives It includes law and medical libraries

5 3 R E A L E S T A T E R E N T A L A N D L E A S I N G

532 Rental and Leasing Services 15

Personal property includes a wide array of tangible goods such as automobiles computers consumer goods and industrial machinery and equipment to customers in return for a periodic rental or lease payment

Itemized Equipment

Formal wear and costume rental 3

Furniture Rental amp Leasing 7

Heavy equipment See Construction (Code 23)

Lawn and Garden equipment 7

Linens and Uniforms 3

Musical Instrument rentals 7

Rent-to-Own Merchandise 7

Ski Equipment Rentals 7

Video Tapes See Special Properties


5 4 P R O F E S S I O N A L S C I E N T I F I C A N D T E C H N I C A L S E R V I C E S

- See itemized equipment

Itemized Equipment

Laboratory equipment except electronic amp computerized 15

Laboratory equipment electronic and computerized 7

Medical and law libraries (See also other information services) 15

Photography 15




37

54 PROFESSIONAL SCIENTIFIC AND TECHNICAL SERVICES CONT

Professional and scientific equipment (See also NAICS Code 3345) 7

Professional libraries 15 Surveying equipment

GPS 7

Non-GPS 15

Assets include burglar and fire alarms and locking devices along with equipment necessary for installation repair or monitoring services or (2) remote monitoring of electronic security alarm systems

Itemized Equipment

Closed Circuit TV ndash Camera System 7 Locksmith equipment including

Mechanical and electronic locking devices 20

Safes and security vaults 20

5 6 W A S T E M A N A G E M E N T A N D R E M E D I A T I O N S E R V I C E S

5616 Investigation and Security Services 15

Personal property includes burglar and fire alarms and locking devices along with equipment necessary for installation repair or monitoring services or (2) remote monitoring of electronic security alarm systems

Itemized Equipment



Safes and security vaults 20 5617 Services to Buildings and Dwellings 15

Includes the fixtures and equipment for the following

56171 Exterminating and Pest Control Services 56172 Janitorial Services 56173 Landscaping Services 56174 Carpet and Upholstery Cleaning Services Itemized Equipment

Carpet Cleaning 15

Lawn mowing Equipment 7



38

562 Waste Management and Remediation Services 10

Personal property used in the collection treatment and disposal of waste materials This includes establishments engaged in local hauling of waste materials operating materials recovery facilities (ie those that sort recyclable materials from the trash stream) providing remediation services (ie those that provide for the cleanup of contaminated buildings mine sites soil or ground water) and providing septic pumping and other miscellaneous waste management services

Itemized Equipment

Garbage Dumpsters 10

Portable toilets 10

6 2 H E A L T H C A R E A N D S O C I A L A S S I S T A N C E

621 Ambulatory Health Care Services 15

Personal property used by health practitioners in the provision of outpatient services with the facilities and equipment not usually being the most significant part of the production process Includes the fixtures and equipment for the following

6211 Offices of Physicians

6212 Offices of Dentists

6213 Offices of Other Health Practitioners including Chiropractors Optometrists Mental Health Practitioners and Physical Occupational and Speech Therapists Medical and dental instruments not otherwise noted in Special Properties include

All Portable Units of Same

Angiographic X-ray units

Chest X-ray Units

Dental X-ray Units

Exam tables and chairs

Fluorographic X-ray Units

Lensometer

Mammographic X-ray Units

Mesoptometers

Microscopes

Portable X-ray Units

Radiographic X-ray Units

Special Procedure X-ray Units

Sterilizers


39

622 Hospitals 15

Personal property used to provide inpatient health services particularly specialized facilities and equipment that form a significant and integral part of the production process See list above for examples of equipment

See also Special Properties for Medical Diagnostic and Medical Lab

6244 Child Day Care Facilities 10

Personal property used in providing day care of infants or children

7 1 A R T S E N T E R T A I N M E N T A N D R E C R E A T I O N

711 Performing Arts Spectator Sports and Related 10

Includes projection equipment furniture and fixtures

Itemized Equipment

Sound Systems 7

Seating stages hydraulics fountains 15

Support operations including ticket booths snack bars offices 157

Water tanks 208 711212 Car racing ndash race cars 3

713 Amusement Gambling and Recreation Industries 15

Personal property used to (1) operate facilities where patrons can primarily engage in sports recreation amusement or gambling activities andor (2) provide other amusement and recreation services such as supplying and servicing amusement devices in places of business operated by others operating sports teams clubs or leagues engaged in playing games for recreational purposes and guiding tours without using transportation equipment

Itemized Equipment

Amusement Park 15

Bowling Alley Pinsetters and Other Equipment 15

Bowling Electronic Scoring Machines 7 Gaming Equipment Electronic slots or computers 7

7 May be considered to be real property fixtures The cost may be established from MarshallSwift 8 May be considered to be real property fixtures The cost may be established from MarshallSwift


40

Gaming Equipment Cont

Player tracking systems 7

Mechanical slots 15

Other 15

Golf Carts electric 7

Golf Course Machinery amp Equipment except lawn mowing equipment 15

Golf Course Lawn Mowing Equipment 7

Juke Box 15

Ski Area Equipment Snow Cats and Packers 7

Ski Rentals 7

Video and Flipper Games 7

7 2 A C C O M M O D A T I O N A N D F O O D S E R V I C E S

721 Accommodation 15

Personal property used in (1) traveler accommodation (2) recreational accommodation and (3) rooming and boarding houses

Itemized Equipment

Apartment Furnishings 15

Hotel Furnishings 15

Outdoor Patio Furnishings 7

Fire and Security Equipment 15

Health Spa Equipment Manual 15

Health Spa Equipment Electronic 7

Heavy use Washers 7

Linens glassware silverware and uniforms (not rented) 3

Televisions 5

Telephone Systems (See also NAICS Code 517) 5

722 Food Services and Drinking Places 15

The industry groups are full-service restaurants limited-service eating places special food services such as food service contractors caterers and mobile food services and drinking places


41

722 Food Services and Drinking Places Cont

Itemized Equipment

Bar 15

Coffee Brewing Equipment 15

Walk-in coolers (See Also NAICS 311) 15


Televisions Digital 5

Televisions Analog 5

Vending Machines 15

8 1 O T H E R S E R V I C E S 15

Establishments in this sector are primarily engaged in activities such as equipment and machinery repairing promoting or administering religious activities grant making advocacy and providing dry cleaning and laundry services personal care services death care services pet care services photofinishing services temporary parking services and dating services

811 Repair and Maintenance 15

Personal property used to restore machinery equipment and other products to working order These establishments also typically provide general or routine maintenance (ie servicing) on such products to ensure they work efficiently and to prevent breakdown and unnecessary repairs


8111 Automobile Repair and Maintenance

811192 Car Washes

8112 Electronic amp Precision Equipment

8113 Commercial Equipment Repair and Maintenance

8114 Personal and Household Goods Repair and Maintenance

81143 Footwear and Leather Goods Repair Itemized Equipment

Auto Repair Diagnostic Equipment (Electronic) 7

Small Tools (See Hand Tools NAICS 328) 7

Welding Equipment 15


42

812 Personal and Laundry Services 15

Includes the equipment and some trade fixtures for the following (See Appendix D for determination of real or personal property)

8121 Personal Care Services

81211 Hair nail and skin care services

81219 Other including Diet and weight reducing ndash fitness

8122 Death Care Services

81221 Funeral Homes

81222 Cemeteries and Crematories

8123 Dry cleaning and Laundry Services

81231 Coin-operated Laundries and Drycleaners

81232 Dry cleaning and Laundry except coin-operated

8129 Other Personal Services

81291 Pet Care (except Veterinary)

81292 Photo-finishing Itemized Equipment

Coin Laundries 15

Heavy Use Washers 7

Commercial Dry Cleaning Equipment 15

43

A P P E N D I X A


N E V A D A R E V I S E D S T A T U T E S A N D N E V A D A A D M I N I S T R A T I V E C O D E

R E L A T E D T O P E R S O N A L P R O P E R T Y (This listing may not be comprehensive Please consult the statutes and regulations You may find the statutes and regulations on the internet at httplegstatenvuslaw1cfm)

Nevada Revised Statutes

NRS 361013 ldquoBillboardrdquo defined ldquoBillboardrdquo means a sign that directs attention to a business commodity service entertainment or attraction that is sold offered or exists at a location other than the premises on which the sign is located (Added to NRS by 1989 1817)

NRS 361028 ldquoManufactured homerdquo defined ldquoManufactured homerdquo has the meaning ascribed to it in NRS 489113 (Added to NRS by 2001 1540)

NRS 361029 ldquoMobile homerdquo defined ldquoMobile homerdquo means a vehicular structure built on a chassis or frame which is designed to be used with or without a permanent foundation and is capable of being drawn by a motor vehicle It may be used as a dwelling when connected to utilities or may be used permanently or temporarily for the advertising sales display or promotion of merchandise or services The term does not include a recreational park trailer as defined in NRS 4821005 (Added to NRS by 1989 169 A 2001 1727)

NRS 361030 ldquoPersonal propertyrdquo defined 1 ldquoPersonal propertyrdquo means (a) All household and kitchen furniture (b) All law medical and miscellaneous libraries (c) All goods wares and merchandise (d) All chattels of every kind and description except vehicles as defined in NRS 371020 (e) Stocks of goods on hand (f) Any vehicle not included in the definition of vehicle in NRS 371020 (g) All locomotives cars rolling stock and other personal property used in operating any railroad within the State (h) All machines and machinery all works and improvements all steamers vessels and watercraft of every kind and name navigating or used upon the waters of any river or lake within this State or having a general depot or terminus within this State (i) The money property and effects of every kind except real estate of all banks banking institutions or firms bankers moneylenders and brokers

44

(j) All property of whatever kind or nature except vehicles as defined in NRS 371020 not included in the term ldquoreal estaterdquo as that term is defined in NRS 361035 2 Gold-bearing and silver-bearing ores quartz or minerals from which gold or silver is extracted when in the hands of the producers thereof shall not mean not be taken to mean nor be listed and assessed under the term ldquopersonal propertyrdquo as used in this section but are specially excepted therefrom and shall be listed assessed and taxed as provided by law [Part 33441953]mdash(NRS A 1963 305 1121 1983 1191)

NRS 361045 Taxable property Except as otherwise provided by law all property of every kind and nature whatever within this state shall be subject to taxation [Part 13441953 A 1954 29 1955 340]

NRS 361227 Determination of taxable value 1 Any person determining the taxable value of real property shall appraise (a) The full cash value of (1) Vacant land by considering the uses to which it may lawfully be put any legal or physical restrictions upon those uses the character of the terrain and the uses of other land in the vicinity (2) Improved land consistently with the use to which the improvements are being put (b) Any improvements made on the land by subtracting from the cost of replacement of the improvements all applicable depreciation and obsolescence Depreciation of an improvement made on real property must be calculated at 15 percent of the cost of replacement for each year of adjusted actual age of the improvement up to a maximum of 50 years 2 The unit of appraisal must be a single parcel unless (a) The location of the improvements causes two or more parcels to function as a single parcel (b) The parcel is one of a group of contiguous parcels which qualifies for valuation as a subdivision pursuant to the regulations of the Nevada Tax Commission or (c) In the professional judgment of the person determining the taxable value the parcel is one of a group of parcels which should be valued as a collective unit 3 The taxable value of a leasehold interest possessory interest beneficial interest or beneficial use for the purpose of NRS 361157 or 361159 must be determined in the same manner as the taxable value of the property would otherwise be determined if the lessee or user of the property was the owner of the property and it was not exempt from taxation except that the taxable value so determined must be reduced by a percentage of the taxable value that is equal to the (a) Percentage of the property that is not actually leased by the lessee or used by the user during the fiscal year and (b) Percentage of time that the property is not actually leased by the lessee or used by the user during the fiscal year which must be determined in accordance with NRS 3612275 4 The taxable value of other taxable personal property except a mobile or manufactured home must be determined by subtracting from the cost of replacement of the property all applicable depreciation and obsolescence Depreciation of a billboard must be calculated at 15 percent of the cost of replacement for each year after the year of acquisition of the billboard up to a maximum of 50 years 5 The computed taxable value of any property must not exceed its full cash value Each person determining the taxable value of property shall reduce it if necessary to comply with this

45

requirement A person determining whether taxable value exceeds that full cash value or whether obsolescence is a factor in valuation may consider (a) Comparative sales based on prices actually paid in market transactions (b) A summation of the estimated full cash value of the land and contributory value of the improvements (c) Capitalization of the fair economic income expectancy or fair economic rent or an analysis of the discounted cash flow A county assessor is required to make the reduction prescribed in this subsection if the owner calls to his or her attention the facts warranting it if the county assessor discovers those facts during physical reappraisal of the property or if the county assessor is otherwise aware of those facts 6 The Nevada Tax Commission shall by regulation establish (a) Standards for determining the cost of replacement of improvements of various kinds (b) Standards for determining the cost of replacement of personal property of various kinds The standards must include a separate index of factors for application to the acquisition cost of a billboard to determine its replacement cost (c) Schedules of depreciation for personal property based on its estimated life (d) Criteria for the valuation of two or more parcels as a subdivision 7 In determining for the purpose of computing taxable value the cost of replacement of (a) Any personal property the cost of all improvements of the personal property including any additions to or renovations of the personal property but excluding routine maintenance and repairs must be added to the cost of acquisition of the personal property (b) An improvement made on land a county assessor may use any final representations of the improvement prepared by the architect or builder of the improvement including without limitation any final building plans drawings sketches and surveys and any specifications included in such representations as a basis for establishing any relevant measurements of size or quantity 8 The county assessor shall upon the request of the owner furnish within 15 days to the owner a copy of the most recent appraisal of the property including without limitation copies of any sales data materials presented on appeal to the county board of equalization or State Board of Equalization and other materials used to determine or defend the taxable value of the property 9 The provisions of this section do not apply to property which is assessed pursuant to NRS 361320 (Added to NRS by 1965 1445 A 1969 1451 1975 65 1656 1977 1318 1979 79 1981 788 789 1983 1047 1884 1885 1987 2075 1989 668 1818 1993 2312 1997 1111 1999 1029 2001 842 2003 2758 2009 1216)

NRS 361265 Written statement concerning personal property Demand contents return of statement valuation of unlisted property claimed by absent or unknown person penalties 1 To enable the county assessor to make assessments he or she shall demand from each natural person or firm and from the president cashier treasurer or managing agent of each corporation association or company including all banking institutions associations or firms within the county a written statement signed under penalty of perjury on forms and in the format prescribed by the county assessor of all the personal property within the county owned claimed possessed controlled or managed by those persons firms corporations associations or companies The signature required by this subsection may include an electronic signature as defined in NRS 719100 2 The statement must include

46

(a) A description of the location of any taxable personal property that is owned claimed possessed controlled or managed by the natural person firm corporation association or company but stored maintained or otherwise placed at a location other than the principal residence of the natural person or principal place of business of the firm corporation association or company (b) The cost of acquisition of each item of taxable personal property including the cost of any improvements of the personal property such as additions to or renovations of the property other than routine maintenance or repairs and the year in which each item of taxable personal property was acquired and (c) If the natural person firm corporation association or company owns at least 25 mobile or manufactured homes that are being leased within the county for commercial purposes and those homes have not been converted to real property pursuant to NRS 361244 the year make or model size serial number and location of each such mobile or manufactured home 3 The statement must be returned not later than July 31 except for a statement mailed to the taxpayer after July 15 in which case it must be returned within 15 days after demand for its return is made Upon petition of the property owner showing good cause the county assessor may grant one or more 30-day extensions 4 If the owners of any taxable property not listed by another person are absent or unknown or fail to provide the written statement as described in subsection 1 the county assessor shall make an estimate of the value of the property and assess it accordingly If the name of the absent owner is known to the county assessor the property must be assessed in that name If the name of the owner is unknown to the county assessor the property must be assessed to ldquounknown ownerrdquo but no mistake made in the name of the owner or the supposed owner of personal property renders the assessment or any sale of the property for taxes invalid 5 If any person officer or agent neglects or refuses on demand of the county assessor or his or her deputy to give the statement required by this section or gives a false name or refuses to give his or her name or sign the statement the person officer or agent is guilty of a misdemeanor [Part 53441953]mdash(NRS A 1967 558 1969 1452 1981 327 1983 519 1193 1985 748 1987 531 1989 1820 2003 2761 2005 2656)

NRS 361325 Nevada Tax Commission to establish valuations of mobile homes and land property escaping taxation to be placed on assessment roll 1 On or before the first Monday in June of each year the Nevada Tax Commission shall (a) Fix and establish the valuation for assessment purposes of all mobile homes in the State (b) Classify land and fix and establish the valuation thereof for assessment purposes The classification of agricultural land must be made on the basis of crop timber or forage production either in tons of crops per acre board feet or other unit or animal unit months of forage An animal unit month is the amount of forage which is necessary for the complete sustenance of one animal unit for 1 month One animal unit is defined as one cow and calf or its equivalent and the amount of forage necessary to sustain one animal unit for 1 month is defined as 900 pounds of dry weight forage 2 The valuation of mobile homes and land so fixed and established is for the next succeeding year and is subject to equalization by the State Board of Equalization 3 In establishing the value of new mobile homes sold on or after July 1 1982 the Nevada Tax Commission shall classify them according to those factors which most closely determine their useful lives In establishing the value of other mobile homes the Commission shall begin with the retail selling price and depreciate it by 5 percent per year but not below 20 percent of its original amount

47

4 The Nevada Tax Commission shall cause to be placed on the assessment roll of any county property found to be escaping taxation coming to its knowledge after the adjournment of the State Board of Equalization This property must be placed upon the assessment roll prior to the delivery thereof to the ex officio tax receiver If such property cannot be placed upon the assessment roll of the proper county within the proper time it must be placed upon the tax roll for the next ensuing year in addition to the assessment for the current year if any and taxes thereon must be collected for the prior year in the same amount as though collected upon the prior yearrsquos assessment roll 5 The Nevada Tax Commission shall not raise or lower any valuations established by the State Board of Equalization unless by the addition to any assessment roll of property found to be escaping taxation it is necessary to do so 6 Nothing in this section provides an appeal from the acts of the State Board of Equalization to the Nevada Tax Commission [71771917 A 1929 299 1939 279 1945 78 1953 576]mdash(NRS A 1957 314 1963 1123 1967 825 1975 1105 1660 1762 1981 859 1983 1195)

Nevada Administrative Code

NAC 3611127 ldquoFixturerdquo defined [Effective July 1 2012] (NRS 360090 360250) ldquoFixturerdquo means an item that was originally personal property which has been installed or attached to land or an improvement in a permanent manner As used in this section ldquoinstalled or attached to land or an improvement in a permanent mannerrdquo means that 1 Either (a) An item is attached to imbedded in or permanently resting upon land or an improvement or is attached by other means that are normally used for permanent installation and cannot be removed without substantially damaging the item or the land or improvement with which it is being used or (b) The use or purpose of an item that is not otherwise physically annexed to land or an improvement is so adapted that it is (1) A necessary integral or working part of the land or improvement (2) Designed or committed for use with the land or improvement or (3) So essential to the land or improvement that the land or improvement cannot perform its desired function without the nonattached item and 2 A reasonable person would consider the item to be a permanent part of the land or improvement taking into account annexation adaptation and other objective manifestations of permanence (Added to NAC by Tax Commrsquon by R039-10 8-13-2010 eff 7-1-2012)

Amended by LCB File No R068-12

3611127 ldquoFixturerdquo means an item other than a trade fixture that was originally personal property which has been installed or attached to land or an improvement in a permanent manner As used in this section ldquoinstalled or attached to land or an improvement in a permanent mannerrdquo means that 1 Either (a) An item is attached to imbedded in or permanently resting upon land or an improvement or is attached by other means that are normally used for permanent installation and cannot be removed without substantially damaging the item or the land or improvement with which it is being used or

48

(b) The use or purpose of an item that is not otherwise physically annexed to land or an improvement is so adapted that it is (1) A necessary integral or working part of the land or improvement (2) Designed or committed for use with the land or improvement or (3) So essential to the land or improvement that the land or improvement cannot perform its desired function without the nonattached item and 2 A reasonable person would consider the item to be a permanent part of the land or improvement taking into account annexation adaptation and other objective manifestations of permanence [] including without limitation whether

(a) Removal of the item would destroy the item or cause significant damage to the real property to which it is installed or attached (b) The historic use of the item indicates an intention to leave the item in place (c) The terms of a written agreement between parties indicates the intention of a tenant or lessee to remove or transfer ownership of the item or (d) Ownership of the item would be conveyed with a transfer of the real property to which it is installed or attached

NAC 36111715 ldquoReal propertyrdquo defined [Effective July 1 2012] (NRS 360090 360250) ldquoReal propertyrdquo has the meaning ascribed to it in NRS 361035 and includes 1 Land 2 Fixtures 3 Improvements 4 On-site enhancements and 5 Any rights interests benefits and privileges belonging or attached to the land (Added to NAC by Tax Commrsquon by R039-10 8-13-2010 eff 7-1-2012)


36111715 1 ldquoReal propertyrdquo has the meaning ascribed to it in NRS 361035 and includes [1] (a) Land [2] (b) Fixtures [3] (c) Improvements [4] (d) On-site enhancements and [5] (e) Any rights interests benefits and privileges belonging or attached to the land 2 The term does not include a trade fixture

NAC 361130 Mobile or manufactured home (NRS 360090 360250 361227 3612445 361325) 1 The taxable value of a mobile home or manufactured home which constitutes real property is the cost of replacement of the mobile home or manufactured home less depreciation and obsolescence 2 In determining the taxable value of a mobile home or manufactured home which constitutes personal property each county assessor shall if the mobile home or manufactured home was sold as new (a) Before July 1 1982 value it at its retail selling price when sold to the original owner less depreciation at 5 percent per year to a maximum depreciated value of 20 percent of its original retail selling price

49

(b) On or after July 1 1982 value it at replacement cost when new less depreciation Replacement cost when new is the retail selling price to the original owner adjusted by factors reflected in the annual Personal Property Manual Depreciation must be calculated pursuant to the schedule located in the annual Personal Property Manual Additional depreciation and obsolescence may be calculated separately 3 The retail selling price of a mobile home or manufactured home includes all charges for transportation installation accessories profit and overhead 4 If the owner of a mobile home or manufactured home which has been converted to real property wishes to convert the mobile home or manufactured home back to personal property the county assessor shall provide the owner with a form for an affidavit of conversion which has been approved by the Commission and which must be recorded in the county recorderrsquos office pursuant to NRS 3612445 before the mobile home or manufactured home may be removed from the tax rolls The affidavit of conversion may include information concerning the cost of acquisition of the mobile home or manufactured home All signatures required pursuant to NRS 3612445 to effectuate the conversion must be notarized 5 The county assessor shall value the mobile home or manufactured home as personal property upon satisfaction of all the requirements set forth in NRS 3612445 if the mobile home or manufactured home remains within the jurisdiction of the county assessor 6 If a mobile home or manufactured home which has been converted to real property is completely destroyed and removed from real property the county assessor shall remove the mobile home or manufactured home from the tax roll [Tax Commrsquon Property Tax Reg part No 2 eff 1-14-82]mdash(NAC A 10-10-83 6-29-84 5-16-86 R031-03 8-4-2004 R166-07 6-17-2008)

NAC 3611305 Billboards (NRS 360090 360250 361227) 1 The taxable value of a billboard is the cost of replacement of the billboard less depreciation and obsolescence 2 The cost of replacement of a billboard must be computed by multiplying the cost of acquisition to the current owner by the appropriate factor located in the annual Personal Property Manual The factor that corresponds to the year the billboard was acquired must be used Additional depreciation and obsolescence may be calculated separately (Added to NAC by Tax Commrsquon eff 8-2-90 A by R031-03 8-4-2004)

Determination of Taxable Value of Personal Property

NAC 3611345 Definitions (NRS 360090 360250 361227) As used in NAC 3611345 to 361139 inclusive unless the context otherwise requires the words and terms defined in NAC 3611351 3611355 and 3611361 have the meanings ascribed to them in those sections (Added to NAC by Tax Commrsquon by R034-03 eff 12-4-2003)

NAC 3611351 ldquoAcquisition costrdquo and ldquooriginal costrdquo defined (NRS 360090 360250 361227) ldquoAcquisition costrdquo or ldquooriginal costrdquo means the actual cost of property to its present owner including without limitation the costs of transportation and the costs of installation (Added to NAC by Tax Commrsquon by R034-03 eff 12-4-2003)

50

NAC 3611355 ldquoCosts of installationrdquo defined (NRS 360090 360250 361227) ldquoCosts of installationrdquo means the costs of direct labor direct overhead and the capitalized expense of interest or imputed charges for interest which are necessary to make the property operational (Added to NAC by Tax Commrsquon by R034-03 eff 12-4-2003)

NAC 3611361 ldquoPersonal Property Manualrdquo defined (NRS 360090 360250 361227) ldquoPersonal Property Manualrdquo means a manual for the valuation of personal property that is published by the Department annually pursuant to NAC 3611365 (Added to NAC by Tax Commrsquon by R034-03 eff 12-4-2003)

NAC 3611365 Personal Property Manual Publication contents approval use (NRS 360090 360250 361227) 1 The Department will annually publish a Personal Property Manual which describes the methods and standards that must be used for the valuation of personal property The manual must include without limitation annually updated (a) Cost-index factors that must be used in the conversion of acquisition cost into an estimate of replacement cost new (b) Expected-life schedules that indicate the category of expected life for each type of property or type of industry in which the property is used and (c) Percent-good tables which indicate the rate of depreciation that must be applied 2 The Personal Property Manual must be approved by the Commission before publication The Department at least 1 month before presenting the manual to the Commission for approval must disclose all proposed modifications to the manual and hold a public workshop on the modifications 3 Each county assessor shall use the Personal Property Manual in determining the taxable value of personal property (Added to NAC by Tax Commrsquon by R034-03 eff 12-4-2003)

NAC 3611371 Procedure for determination of taxable value (NRS 360090 360250 361227) 1 The taxable value of personal property must be determined by adjusting the acquisition cost of the property by a cost-index factor and reducing the adjusted acquisition cost by an estimate of applicable depreciation The taxable value so determined shall be deemed to be the indicator of value of replacement cost new less depreciation 2 In determining taxable value a county assessor shall use the schedules in the Personal Property Manual that show the cost-index factors the rates of depreciation and the percent good by year The assessor shall use the schedules by (a) Selecting the appropriate expected useful life of the personal property and (b) Selecting the appropriate cost-index factor based on the year of acquisition of the property and applying it to the acquisition cost of the property The result shall be deemed to be the replacement cost new of the property 3 The assessor shall select the method of applying depreciation to the personal property by either (a) Multiplying the adjusted acquisition cost of the property by the rate of depreciation and subtracting the result from the adjusted acquisition cost or (b) Multiplying the adjusted acquisition cost of the property by the percent-good factor The result from either approach shall be deemed to be the taxable value of the property

51

(Added to NAC by Tax Commrsquon by R034-03 eff 12-4-2003)

NAC 3611375 Determination of expected life cost-index factors and depreciation (NRS 360090 360250 361227) 1 Personal property must be categorized by the specific type of property that it is or by the type of industry in which it is used Each category must be assigned to a schedule of expected life which is based on commonly available sources of information including without limitation the life expectancy guidelines published by the Marshall and Swift Valuation Service and any other sources published in the Personal Property Manual 2 The cost-index factors published in the Personal Property Manual must be determined by calculating the average change in costs over time The Department shall identify the sources used to calculate the average change 3 For purposes of calculating the amount of applicable depreciation personal property must be assigned to one of the following expected lives (a) Three-year life (b) Five-year life (c) Seven-year life (d) Ten-year life (e) Fifteen-year life (f) Twenty-year life or (g) Thirty-year life 4 Depreciation must be calculated over the expected life of the personal property by using the declining balance method except that tables which provide a method other than the declining balance method for calculating depreciation may be used if the tables have been approved by the Commission and included in the Personal Property Manual 5 For purposes of calculating the rate of depreciation a residual amount of 5 percent must be used Percent-good tables using a residual amount other than 5 percent may be adopted by the Commission if the Department has conducted a market study or has otherwise obtained information which indicates that a different residual amount is appropriate for the category in which the personal property is placed pursuant to subsection 1 (Added to NAC by Tax Commrsquon by R034-03 eff 12-4-2003)

NAC 361138 Reported acquisition cost for leased equipment (NRS 360090 360250 361227) For leased equipment the reported acquisition cost is the cost which the user of the property would incur if the equipment were purchased less any discount customarily allowed by a seller (Added to NAC by Tax Commrsquon eff 10-10-83 A by R034-03 12-4-2003)

NAC 361139 Personal property acquired with real property for lump sum use of other valuation techniques (NRS 360090 360250 361227) 1 In determining the taxable value of personal property which was acquired with real property for a lump sum the assessor may refer to appropriate guides which list the cost of equipment to determine the value of the personal property in relation to the value of the real property In addition the assessor may estimate the age of the equipment by inspecting it or discussing the approximate value of the equipment with manufacturers dealers or other persons in the business who have

52

knowledge of the value of the equipment The serial number if it exists may enable a manufacturer to determine the date of manufacture and the original cost 2 If sufficient data is not otherwise available to establish acquisition cost the assessor may use any nationally recognized valuation technique including without limitation (a) Establishing the current cost of replacement of the property with new property by reference to current manufacturing costs If the current cost of replacement is known the assessor shall apply depreciation to that cost to determine the taxable value (b) Using a guide which lists the cost or a procedure recognized by businesses which use such equipment to determine the taxable value Before such a guide or procedure may be used an assessor must receive approval from the Executive Director (c) Using information based on current market data 3 Upon request the Division of Assessment Standards of the Department will provide information on various guides which may be used to determine original cost (Added to NAC by Tax Commrsquon eff 10-10-83 A 6-29-84 R034-03 12-4-2003)


Sec 5 NAC 361139 is hereby amended to read as follows 361139 1 In determining the taxable value of personal property which was acquired with real property for a lump sum the assessor may refer to appropriate guides which list the cost of equipment to determine the value of the personal property in relation to the value of the real property In addition the assessor may estimate the age of the equipment by inspecting it or discussing the approximate value of the equipment with manufacturers dealers or other persons in the business who have knowledge of the value of the equipment The serial number if it exists may enable a manufacturer to determine the date of manufacture and the original cost 2 If sufficient data is not otherwise available to establish acquisition cost or if the assessor determines that a reported acquisition cost is not equal to the fair market value of the property at the time of acquisition plus any costs of transportation and costs of installation the assessor may use any nationally recognized valuation technique [] to determine the acquisition cost including without limitation (a) Establishing the current cost of replacement of the property with new property by reference to current manufacturing costs If the current cost of replacement is known the assessor shall apply depreciation to that cost to determine the taxable value (b) Using a guide which lists the cost or a procedure recognized by businesses which use such equipment to determine the taxable value Before such a guide or procedure may be used an assessor must receive approval from the Executive Director (c) Using information based on current market data 3 Upon request the Division of [Assessment Standards] Local Government Services of the Department will provide information on various guides which may be used to determine original cost Sec 6 1 This section and sections 1 2 and 5 of this regulation become effective upon filing with the secretary of state 2 Sections 3 and 4 of this regulation become effective on July 1 2012 or upon filing with the secretary of state whichever occurs later

LCB File No R068-12 Section 1 Chapter 361 of NAC is hereby amended by adding thereto a new section to read as follows ldquoTrade fixturerdquo means an item of personal property that

53

1 Is installed or attached temporarily to real property by an owner or tenant for the purpose of conducting a business or trade and not for the enhancement of the real property to which it is installed or attached and 2 Has a unique identity and function which is related to the business or trade for which it is

installed or attached and which is distinct from the real property to which it is installed or attached

Excerpts from Department of Taxation Letter of Guidance

Letter dated December 02 2004 responding to county assessorsrsquo question

ldquoIn determining the proper amount of depreciation to be applied to personal property using the Departmentrsquos Personal Property Manual does the year of acquisition refer to a calendar year or a fiscal yearrdquo

Short Answer

The use of the year of acquisition is dependent on the fiscal year only with regard to the correct selection of the Personal Property Manual to be used The year of acquisition is otherwise an actual date during a calendar year that indicates the age of the property to be used in the expected life tables

(Please ask the department for a copy of the letter if you wish to read the entire discussion)

54

A P P E N D I X B


Methodology Used to Estimate Cost Indexes

The percent change in each index is measured between the current year and the prior year The mean of the sum of the changes for each year of the expected life table is calculated and becomes the basis for the cost index to trend acquisition cost to a current replacement cost

Sources Used to Estimate Cost Indexes

Producer Price Index (PPI)

The Producer Price Index (PPI) is a family of indexes that measures the average change over time in selling prices received by domestic producers of goods and services PPIs measure price change from the perspective of the seller This contrasts with other measures such as the Consumer Price Index (CPI) that measure price change from the purchaserrsquos perspective Sellersrsquo and purchasersrsquo prices may differ due to government subsidies sales and excise taxes and distribution costs

Data Source

The PPI sample includes approximately 25000 establishments providing close to 100000 price quotations per month

Participating establishments report price data primarily through the mail

Good and services included in the PPI are weighted by value-of-shipments data contained in the 1992 economic census

Industries and products are systematically resampled as needed

The producer price index series reference is WPUSOP3200 not seasonally adjusted The group used was the stage of processing the item was capital equipment and the base date was 8200 The data may be found at httpdatablsgovtimeseriesWPUSOP3200

Consumer Price Indexes (CPI)

The consumer price index (CPI) is a measure of the average change in prices over time of goods and services purchased by households The Bureau of Labor Statistics publishes CPIs for two population groups (1) the CPI for Urban Wage Earners and Clerical Workers (CPI-W) which covers households of wage earners and clerical workers that comprise approximately 32 percent of the total population and (2) the CPI for All Urban Consumers (CPI-U) and the Chained CPI for All Urban Consumers (C-CPI-U) which cover approximately 87 percent of the total population and include in addition to wage earners and clerical worker households groups such as professional managerial and technical workers the self-employed short-term workers the unemployed and retirees and others not in the labor force

55

The CPI represents all goods and services purchased for consumption by the reference population (CPI-U or CPI-W) BLS has classified all expenditure items into more than 200 categories arranged into eight major groups Major groups and examples of categories in each are as follows

FOOD and BEVERAGES (breakfast cereal milk coffee chicken wine full service meals and snacks)

HOUSING (rent of primary residence ownersrsquo equivalent rent fuel oil bedroom furniture)

APPAREL (menrsquos shirts and sweaters womenrsquos dresses jewelry)

TRANSPORTATION (new vehicles airlines fares gasoline motor vehicle insurance)

MEDICAL CARE (prescription drugs and medical supplies physiciansrsquo services eyeglasses and eye care hospital services)

RECREATION (televisions cable television pets and pet products sports equipment admissions)

EDUCATION AND COMMUNICATION (college tuition postage telephone services computer software and accessories)

OTHER GOODS AND SERVICES (tobacco and smoking products haircuts and other personal services funeral expenses)

Also included within these major groups are various government-charged user fees such as water and sewerage charges auto registration fees and vehicle tolls The CPI also includes taxes (such as sales and excise taxes) that are directly associated with the prices of specific goods and services However the CPI excludes taxes (such as income and Social Security taxes) not directly associated with the purchase of consumer goods and services

The CPI does not include investment items such as stocks bonds real estate and life insurance (These items relate to savings and not to day-to-day consumption expenses)

The Consumer Price Index series ID reference is CUUR0400SA0 CUUS0400SA0 for area West Urban All Items The base period is 1982-84 = 100 The data may be found at httpdatablsgovPDQservletSurveyOutputServletdata_tool=latest_numbersampseries_id=CUUR0400SA0ampoutput_view=pct_1mth

Marshall Valuation Service

Marshall Valuation Service publishes a national average equipment cost index based on industry type The Department measures the change in the index for each category of industry from the prior year

56

Market Tests

In addition to the sources already cited the Department conducts market tests to validate the results of applying the cost indices to particular items of personal property The original cost of a selected sample of personal property items is trended using the proposed cost index conversion factor The result of this calculation is compared to the actual average resale of the item obtained from various market research sources The purpose of the market test is to ensure the proposed cost indices do not result in a value which exceeds full cash value The market tests are also used to establish hypothetical market-based depreciation schedules The sources of information for the market comparisons include the following

NADA The Manufactured Housing Guide Cost CD-ROM (Costa Mesa CA January through April 2012 edition) The Guide provides the average retail book value by manufacturer model and region of mobile home with tables for options Values are provided for homes one to fourteen years of age and conversion tables for homes older than 14 years

Southwest Region Official Guide Winter Edition Region A Volume 16 Issue 4 (Fenton MO Winter 2011) IRON Solutions provides depreciated value of agricultural equipment The Guide provides retail advertised price resale cash value trade value premium trade value rough and average wholesale prices The Guide averages dealer and auctioneer reported prices with a depreciation formula to keep relativity in the prices of all units in each class

Clymer Powersport Vehicle Blue Book 2011 FallWinter Edition September 1 2011 ndash February 29 2012 (Penton Business Media Inc Overland Park KS) The Blue Book provides pricing in the powersports industry including snowmobiles personal watercraft trailers and motorcycles

Aircraft Bluebook Price Digest Spring 2012 Edition Vol 12-1 (Penton Business Media Inc Overland Park KS) The Bluebook provides representative average retail prices of fixed wing aircraft and helicopters

Orion Research Corporation (Roger Rohrs Publisher) httpwwwusedpricecom The web site is the electronic successor to the Orion Blue Book It determines the used prices of computers and peripherals based on dealer surveys gathered nationwide Dealers are asked to provide the ldquoasking pricerdquo ldquoSelling pricerdquo and ldquodays to sellrdquo The used price is then calculated based on what an average store could sell the product for in 30 days or less

Grounds Maintenance Equipment Blue Book March 1 2012 ndash February 29 2013 Edition (Primedia Business Magazines Overland Park KS 2002) The Blue Book provides the estimated average resale or retail price excluding options of power equipment

57

A P P E N D I X C


Methodology Used to Estimate Expected Useful Life

The Department estimates the expected useful life of different types of personal property by surveying a variety of sources Expected useful life is defined as the amount of time an item of personal property can be expected to last before it wears out decays gets used up becomes obsolete or loses its value from natural causes The life is measured from the time the property is first put into service until it is retired from service or permanently withdrawn from use in a trade or business or when the production of income ceases because the property has been sold exchanged converted to personal use abandoned or otherwise destroyed

The Department does not have the resources available to perform its own mortality or actuarial studies However there are other sources that do perform this service The sources itemized below include actuarial studies of the Internal Revenue Service Marshall and Swift Costing Service and the California State Board of Equalization Also included are the surveys of several western states and certain industries

Sources Used to Estimate Expected Useful Life

Marshall Valuation Service ldquoLife Expectancy Guidelinesrdquo (Marshall amp Swift LP 2011)

Depreciable assets are listed by industry group and are extracted from US Treasury Department Internal Revenue Service Publication 534 titled ldquoDepreciationrdquo The Guidelines list ranges of life In certain cases the IRS was not the primary source In those cases the range of life is based on a composite of studies of equipment bookkeeping practices and appraisersrsquo opinions as compiled from a consensus of recognized trade groups suppliers and other interested parties Computers and terminals are one example of an independent study conducted by Marshall amp Swift

Department of the Treasury Internal Revenue Service Publication 946 ldquoHow to Depreciate Propertyrdquo and Publication 534 ldquoDepreciating Property Placed in Service Before 1987rdquo

These two publications specifically identify types of property and the expected useful life For instance an example of five-year property is computers and peripheral equipment

California State Board of Equalization Assessors Handbook Section 581 (January 2009) httpwwwboecagovproptaxespdfah58109pdf and various other publications on httpwwwboecagovproptaxesahconthtm

58

Arizona Department of Revenue Personal Property Manual Reference 2010

httpwwwazdorgovPortals0BrochureAZ-Personal-property-Manualpdf compared with previously used information in Chapters 5 and 10 (January 1 2008) wwwrevenuestateazus

State of Montana Department of Revenue Personal Property Manual

Oregon Department of Revenue Personal Property Valuation Guidelines (2009)

httpwwworegongovDORPTDdocs303-441-08pdf

Utah State Tax Commission 2009 Personal Property Valuation Schedules and Registered Vehicle Uniform Fee Schedules (2010)

Wyoming Department of Revenue Life Tables for Personal Property ndash Realware Type httprevenuestatewyusPortalVBVSuploadsLifeTablesForPersonalProperty-2007pdf (82005) Other Property Tax Information

59

A P P E N D I X D


E x e m p t i o n s f r o m P r o p e r t y T a x e s

Article 10 Section 1 of the Nevada Constitution requires the valuation for taxation of all property real personal and possessory NRS 361045 also provides that except as otherwise provided by law all property of every kind and nature whatever within this state shall be subject to taxation Other statutes however grant exemptions to particular types of property Some are granted exemption at face-value and other types of property must qualify according to specific criteria in order to receive the exemption

The types of exemptions range from partial exemptions granted to veterans disabled veterans surviving spouses and blind persons to exemptions from taxation for all real and personal property granted to governmental entities religious charitable and non-profit organizations and individual organizations which are specifically cited In many cases the statutes specifically recite that the property must be used to carry out the legitimate function of the organization and if not the property becomes taxable

For the types of exemptions which must go through a qualification process the county assessors must collect evaluate and process the various claims for property tax exemptions Application forms which have been approved by the Nevada Tax Commission should be made available Each form should request information regarding taxpayer contact information the type of exemption being claimed the property which the exemption if granted would affect a statement or statements why the property qualifies for the exemption and supporting documentation if necessary The purpose of any form is to provide sufficient information to help assessors make a reasoned determination to approve or deny applications

In the event a claim for exemption is ambiguous or open to interpretation how the property is used may indicate whether or not an exemption applies The general rule espoused by the courts is that strict construction of exemption statutes applies to exemptions for property held in private ownership but not to exemptions for public property where exemption is the rule and taxation the exception 2 Thomas M Cooley The Law of Taxation sect 673 at 1414-15 (4th ed 1924) Said another way property held in private ownership must strictly comply with all the criteria established for the exemption because ldquotaxation is the rule and exemption the exceptionrdquo On the other hand for property held by a public entity the rule is reversed to say ldquoexemption is the rule and taxation the exceptionrdquo

The purpose in establishing a broad construction of exemption for public entities is to prevent an escalating spiral of unnecessary taxation and administrative costs with no benefit to the public 16 Eugene McQuillin The Law of Municipal Corporations sect 4457 at 206 (3rd ed 1994) If one governmental entity chooses to tax the property of another governmental entity the governmental entity forced to pay taxes may have to levy and collect new taxes to meet the demands of the tax 2 Cooley supra sect 621 at 1313 The effect of such a tax spiral is that the public would be taxing itself to raise money to pay itself

In cases where it is not clear whether an exemption should be granted assessors should solicit legal advice from the county district attorneys (DA) office

The attached chart lists the current status of specific exemptions available in the statutes in alphabetical order

60

T a b l e o f E x e m p t i o n s

Legend Due Date for Application (1) No application required (2) One time only until status changes The claim must be made by June 15th See NRS 361155 (1) and (3) (3) Annually by June 15th See NRS 361155 (1) (4) Annually by July 1st See NAC 361062 (5) Annually by December 30th See NRS 362050

Exemption Type NRS

Reference NAC

Reference Property Type

Due Date for Application See Legend Explanation

Airport 361061(1)

Real (2) Improvement of land by the public as an airport is a municipal purpose whether or not the airport is owned or operated by a local government

American Land Conservancy 361111 Real (2) Real property including improvements is exempt if the property is held for acquisition by a Federal state or local government and the said government has agreed in writing to consider acquiring said real property or if the property will be held indefinitely and vested in the listed conservancy organization If the property is held for purposes of conservation for any entity other than the State or local government the land must be assessed as first class pasture If the property is transferred for purposes other than conservation taxes must be collected for each year it was exempt

61

Exemption Type NRS

Reference NAC



American National Red Cross and Nevada Chapters

361110 Both (2) All real and personal property is exempt unless it is used for a purpose other than the legitimate functions of the organization See also YMCA YWCA American National Red Cross Salvation Army Corp GSA Camp Fire Girls BSA Sierra Arts Foundation Nevada Museum of Art Inc

Apprenticeship Programs 361106 Both (2) Real and personal property of an apprenticeship program is exempt if (1) the property is held in a trust created by 29 USC sect 186 or (2) is owned by a local or state apprenticeship committee and the program is operated by a qualifying organization and registered and approved by the state apprenticeship council

Archaeological Conservancy 361111 AB 209 (2007)

Real (2) See explanation under American Land Conservancy

Architectural barrier Removal for Disabled Persons

361087 Real (2) Improvements to a residence occupied by a person with a disability are exempt The person must claim the benefit by filing an affidavit setting forth the nature of the improvement and the date of making the improvement See statute for examples

Bank Deposits Article 10 Personal (1) Articles of personal property deemed to represent an interest in real or personal property already assessed and taxed is exempt

Bee colonies 361068 Personal (1) Bee colonies are exempt personal property

Blind Persons 361085 Both (3) Property of blind persons up to an assessed value of $3000 as modified by CPI is exempt The original affidavit of claim must be accompanied by a certificate from a physician certifying the person

62

Exemption Type NRS

Reference NAC



is blind Renewal affidavits must be completed each year

Boats 361068 Personal (1) All boats are exempt

Bonds Article 10 Personal (1) Articles of personal property deemed to represent an interest in real or personal property already assessed and taxed is exempt

Book Accounts Article 10 Personal (1) Articles of personal property deemed to represent an interest in real or personal property already assessed and taxed is exempt

Boulder City Museum and Historical Assocation

361110 Both (2) All real and personal property is exempt unless it is used for a purpose other than the legitimate functions of the organization See also YMCA YWCA American National Red Cross Salvation Army Corp GSA Camp Fire Girls BSA Sierra Arts Foundation

Boy Scouts of America 36111 Both (2) All real and personal property is exempt unless it is used for a purpose other than the legitimate functions of the organization See also Nevada Museum of Art

Business Inventories amp Consumables

361068 361065 Personal (1) Property consumed during the operation of the business as differentiated from a component part of a manufactured item is exempt The property must meet the criteria listed in NAC 361065

Camp Fire Girls Inc 36111 Both (2) All real and personal property is exempt unless it is used for a purpose other than the legitimate functions of the organization See also Nevada Museum of Art

Campers slide-in amp shells 361068 Personal (1) All slide-in campers and camper shells are

63

Exemption Type NRS

Reference NAC



exempt

Carnival circus convention display exhibition fair

361068 Personal (1) Personal property transient in nature owned by a non-resident and located in this state for use by or in a carnival circus convention display exhibition or fair is exempt See also transient personal property

Cost of collection 361068 Personal (1) Personal property for which the annual taxes would be less than the cost of collecting those taxes is exempt NTC determines level of cost

Cemeteries and Graveyards - Public

361130 Real (1) Exempt cemeteries and graveyards must be open to the public and no charge is made for burial

Cemeteries and Graveyards ndashPrivate

361132 Real (2) Real property of a nonprofit corporation governed by the provisions of NRS Chapter 82 formed for the purposes of procuring and holding lands to be used exclusively for a cemetery are exempt so long as the lots or plats remain dedicated to the purpose of a cemetery

Charitable Foundation See University

361098 Both (2) All property owned by the charitable foundation established by the Board of Regents of University of Nevada is exempt unless it is used for a purpose other than carrying out the legitimate functions of the foundation

Charitable Organizations 361135 Both (2) See Lodges

Charitable Corporations 361140 Both (2) Property actually occupied and used by corporation meeting certain qualifying criteria is exempt

64

Exemption Type NRS

Reference NAC



Charter School Leased Property

361096 Both (2) All property leased or rented to a charter school is deemed to be used for an educational purpose and is exempt Only the portion of the property that is used for the lease or rental to a charter school is exempt

Churches amp Chapels 361125 Both (2) Land buildings and personal property used for religious worship other than marriage chapels is exempt The property must be owned by a recognized religious society or corporation If the property is used for other than church purposes and a rent is received the property is not exempt

Counties Town Municipal Corp

361060 Both (1) Property of counties domestic municipal corporations irrigation drainage reclamation district or town except for certain community pastures is exempt See also Nevada Rural Housing Authority Irrigation Districts

Conservation District 361060 Real (1) Real property acquired on or after 7-1-2003 by a conservation district is exempt

Defenders of Wildlife 361135 Both (2) See Lodges for explanation Disabled Veterans 361091 Both (3) Up to $20000 assessed value of property

adjusted by CPI may be exempt based on a sliding scale of disability of the veteran-owner Only the property of residents or their surviving spouses meeting certain qualifying criteria is eligible for exemption

Drainage Ditches Canals amp Irrigation Systems

361070 Real (1) Drainage ditches and canals along with the lands included in the right-of-way of the ditch or canal are exempt Each part of a permanently installed irrigation system including pipes concrete linings of ditches and headgates are exempt

65

Exemption Type NRS

Reference NAC



Elderly amp Handicapped Housing

361086 Real and personal used for housing

(2) All real property and mobile or modular housing and related facilities for elderly or handicapped persons are exempt if certain qualifying criteria are met

Eagles Club 361135 Both (2) See Lodges for explanation Elks Club 361135 Both (2) See Lodges for explanation

Energy Systems (fka Heating amp Cooling Systems)

701A200 (fka 361079)

361052-361058

Both (1) The value of a qualified system is not included in the assessed value of the building of which it is a part Qualified systems in commercial or industrial buildings receiving certain other abatements or exemptions are ineligible for this exemption System must conform to standards established by the Department

Fine Art for public display 361068 361186

361030 ndash 361044

Personal (3) The exemption is limited to certain kinds of works of art purchased for $25000 or more and meets certain public display requirements When a taxpayer collects an admission fee the amount of exemption is reduced by the net revenue received by taxpayer See NRS and NAC requirements

Girl Scouts of America 36111 Both (2) All real and personal property is exempt unless it is used for a purpose other than the legitimate functions of the organization See also Nevada Museum of Art

Habitat for Humanity 361115 Both (2) All property is exempt unless it is used for a purpose other than carrying out the legitimate functions of the organization See also Nevada Childrenrsquos Foundation Nevada Heritage Association

Hospital 361083 Real (2) Property on which stands a hospital or other charitable asylum for the care or relief of orphans

66

Exemption Type NRS

Reference NAC



or sick infirm or indigent persons owned by a qualifying non-profit corporation is exempt If the property is used for a different purpose the property is taxable See also orphan children

Household goods and furniture

361069 361085 Personal (1) Household goods furniture except certain appliances and furniture of time-share projects are exempt Examples are in both statute and regulation

Irrigation Drainage Reclamation District

361060 Both (1) See Counties Towns for explanation

Knights of Pythias 361135 Both (2) See Lodges for explanation Knights of Columbus 361135 Both (2) See Lodges for explanation Lahontan Audubon Society 361135 Both (2) See Lodges for explanation Livestock 361068 Personal (1) Livestock is exempt Livestock is defined at NAC

361A055 See also Article 10 (6)

Lodges amp other charitable organizations

361135 Both (2) Funds furniture paraphernalia and regalia owned by certain charitable organizations as well as real estate and fixtures are exempt If the real estate is leased the exemption does not apply to the portion so leased or rented

Low income housing projects 361082 361089 Both (3) That portion of real property and tangible personal property used for housing and related facilities for persons with low incomes is exempt if the property meets certain criteria

Masons 361135 Both (2) See Lodges for explanation Mortgages Article 10 Personal (1) Articles of personal property deemed to represent

an interest in real or personal property already assessed and taxed is exempt

67

Exemption Type NRS

Reference NAC



Motor Vehicles 361067 Personal (1) Vehicles defined in NRS 371020 are exempt except mobile homes NRS 371020 refers to NRS 482 and 706 Under NRS 482210 special mobile equipment is not licensed and is therefore taxable for property tax

Nathan Adelson Hospice 361088 Both (2) All property is exempt unless it is used for any purpose other than carrying out the legitimate functions of hospice care

National Audubon Society 361135 Both (2) See Lodges for explanation Nature Conservancy 361111 Real (2) See explanation under American Land

Conservancy Nevada Childrenrsquos Foundation 361115 Both (2) See Habitat for Humanity for explanation Nevada Heritage Association 361115 Both (2) See Habitat for Humanity for explanation Nevada Land Conservancy 361111 Real (2) See explanation under American Land

Conservancy Nevada Museum of Art 36111 Both (2) All real and personal property is exempt unless it

is used for a purpose other than the legitimate functions of the organization See also YMCA YWCA American National Red Cross Salvation Army Corp GSA Camp Fire Girls BSA Sierra Arts Foundation

Nevada Rural Housing Authority

361060 Real (1) See explanation under Counties Cities

Noncommercial theaters 361145 Both (2) Buildings furniture amp equipment of noncommercial theaters owned and operated by nonprofit educational corporations organized for the exclusive purpose of conducting theater practice classes and the production of plays on a nonprofessional basis are exempt

68

Exemption Type NRS

Reference NAC



Nonprofit private schools 361105 Both (2) All property is exempt from taxation

Odd Fellows 361135 Both (2) See Lodges for explanation Orphan children or sick infirm or indigent persons

361083 Real (2) Land and buildings use for the care or relief of orphans or of sick infirm or indigent persons owned by a nonprofit corporation organized or existing pursuant to NRS 82 is exempt See also Hospitals

Patented Mining Claims 362010-362095

Real (5) Upon receipt of an affidavit from the county recorder pursuant to NRS 362050 the assessor shall exclude from the roll the assessment against the patented mine or mining claim named in the affidavit

Pershing County Kids Horses Rodeo Inc

361107 Both (2) All real and personal property is exempt unless it is used for a purpose other than the legitimate functions of the organization

Personal Property held for sale by merchant

361068 Personal (1) Personal property held for sale by a merchant is exempt

Personal Property held for sale by manufacturer

361068 Personal (1) Personal property held for sale by a manufacturer is exempt

Personal property in transit 361160-361185

361062 Personal (4) Claims must be submitted to county assessor in which the warehouse is located and a certification from the warehouse as to the status of the property must be attached

Pipe amp Irrigation Equipment 361068 Personal (1) Pipe and other agricultural equipment used to convey water for the irrigation of legal crops is exempt

Pollution control devices 361077 361046-361050

Both (3) Property used as a facility device or method for the control of air or water pollution is exempt Taxpayer must supply an annual affidavit to

69

Exemption Type NRS

Reference NAC



assessor on a form approved by Department Certain property is not exempt per NAC 361046

Possessory Interest ndashVending stands

361159 Personal (3) The possessory interest in otherwise exempt property is taxable except for vending stands operated by blind persons under the auspices of the Bureau of Services to the Blind ndash DETR

Possessory Interest ndash Public Airport

361159 Personal (2) The possessory interest in otherwise exempt property is taxable except for personal property owned and used in a public airport

Possessory Interest ndash Public airport park market fairground

361157(2)(a)

Real (2) The possessory interest in otherwise exempt property is taxable except for real property located upon a public airport park market or fairground Certain leased property on a pubic airport made available for purposes other than the purposes of a public airport is taxable

Possessory Interest ndash Federal Property

361157(2)(b)

Real (1) A possessory interest in federal property for which PILT payments are made is exempt

Possessory interest ndash state-supported educational institution

361157(2)c

Real (1) A possessory interest in the property of any state-supported educational institution is exempt except any part located within a TIA created pursuant to NRS 278C155

Possessory interest ndash Taylor Grazing Act USFS BuRec

361157(2)(d)

Real (1) A possessory interest in property used by persons associations or corporations according to the Taylor Grazing Act United States Forest Service or the Bureau of Reclamation is exempt

Possessory interest ndash Indian tribe

361157(2)(e)

Real (1) A possessory interest in property of any Indian held in trust by the US is exempt

Possessory interest ndash Vending stands of the blind

361157(2)(f)

Real (1) A possessory interest in vending stand locations operated by blind persons under the auspices of

70

Exemption Type NRS

Reference NAC



the Bureau of Services to the Blind and Visually Impaired ndash DETR is exempt

Possessory interest ndash geothermal leases

361157(2)(g)

Real (1) A possessory interest in geothermal leases for resources which have not been put into commercial production is exempt

Possessory interest ndash public officer or employee

361157(2)(h)

Real (1) A possessory interest in property that is leased loaned or made available to a public officer or employee in the course of public employment is exempt

Possessory interest ndash parsonage

361157(2)(i)

Real (1) A possessory interest in a parsonage owned by a recognized religious society or corporation when used exclusively as a parsonage is exempt

Possessory interest ndash Charitable or religious residence

361157(2)(j)

Real (1) A possessory interest in a residence used by a person carrying out the activities of a charitable or religious organization is exempt

Possessory interest ndash shelter for elderly or indigent

361157(2)(k)

Real (1) A possessory interest in property which is used to provide shelter at a reduced rate to the elderly or indigent is exempt

Possessory interest ndash rental of meeting rooms

361157(2)(l)

Real (1) A possessory interest in property used as meeting rooms or similar facilities for periods of less than 30 consecutive days is exempt

Possessory interest ndash daycare 361157(2)(m)

Real (1) A possessory interest in property used as a daycare by a nonprofit organization is exempt

Promissory Notes Article 10 Personal (1) Articles of personal property deemed to represent an interest in real or personal property already assessed and taxed is exempt

Privately owned airports used by public

361061(2)

Real (2) Privately owned airport property used for a public purpose except areas from which income is derived is exempt

71

Exemption Type NRS

Reference NAC



Privately owned parks used by public

3610605 361080 Real (2) The initial claim for exemption must be accompanied by a copy of the agreement with a local government that the property may be used by the public without charge A sign must also be posted at each entrance to park The exemption does not include areas from which income is derived

Public Function Trusts 361062 Both (2) Property of a trust created for the benefit of any public function pursuant to law is exempt however PILT monies may be paid to the beneficiary if so provided in any agreement contained in creating the trust

Radioactive fallout shelters 361078 Real (3) Residential property is exempt up to $1000 in assessed value if it meets certain qualifying conditions

Raw materials amp components consumed in the process of manufacture

361068 Personal (1) Raw materials are exempt when they are held by a manufacturer for manufacture into products Supplies consumed in the process of manufacture are also exempt

Salvation Army Corps 36111 Both (2) All real and personal property is exempt unless it is used for a purpose other than the legitimate functions of the organization See also Nevada Museum of Art

School districts 361065 Both (1) school dist

All property owned by any legally created school district or charter school and devoted to public school purposes is exempt

(2) charter

school

Sierra Arts Foundation 36111 Both (2) All real and personal property is exempt unless it is used for a purpose other than the legitimate

72

Exemption Type NRS

Reference NAC



functions of the organization See also Nevada Museum of Art

State lands 361055 Both (1) All property owned by the state except land assigned to the Department of Wildlife is exempt PILT payments are made by the Department of Wildlife

Stocks Article 10 Personal (1) Articles of personal property deemed to represent an interest in real or personal property already assessed and taxed is exempt

Surviving Spouse 361080 Both (3) Property of surviving spouses up to an assessed value of $1000 as modified by CPI is exempt The original affidavit of claim must be accompanied by a death certificate showing the claimant was married to the deceased at the time of their death Renewal affidavits must be completed each year

Surviving Spouses of Disabled Veterans

361091 Both (3) See Disabled Veterans

Transient Personal Property 361068 Personal (1) Personal property owned by a non-resident and located in Nevada for purposes of a display exhibition convention carnival fair or circus is exempt See also Carnival fair circus

United States 361050 Both (1) All property owned by the United States is exempt

University Fraternities amp Sororities

361100 Real (2) Real property owned by fraternities and sororities whose members are students at UNR or UNLV and use the property as their home is exempt

University System Charitable Foundation

361098 Both (2) All property owned by a charitable foundation established by the Board of Regents of the

73

Exemption Type NRS

Reference NAC



University of Nevada is exempt unless it is used for a purpose other than the legitimate functions of the foundation

University System Leased Property

361099 361070 Both (2) Property leased to the Nevada System of Higher Education is exempt if the total consideration from the lease is less than 10 percent of the fair market value of the property Certain documentation must be provided See NAC 361070

Unpatented Mines amp mining Claims

361075 Real (1) Unpatented mines and mining claims are exempt except for possessory interests in lands held by US or state of Nevada

Vehicles 361067 Personal (1) See Motor Vehicles Veterans 36109 Both (3) Up to $2000 assessed value adjusted by CPI of

property may be exempt Only the property of residents meeting certain qualifying criteria is eligible for exemption

Veteran Organizations 361095 Both (2) Up to $10000 assessed value adjusted by CPI of Funds furniture paraphernalia and regalia owned by certain charitable organizations as well as real estate and fixtures is exempt If the real estate is leased the exemption does not apply to the portion so leased or rented

Volunteer Fire Departments 361150 Both (2) All property is exempt unless it is used for any purpose other than carrying out the legitimate functions of a volunteer fire department

Water Usersrsquo Nonprofit Associations

361073 Both (2) All property is exempt unless it is used for any purpose other than carrying out the legitimate functions of a water usersrsquo nonprofit cooperative corporation

74

Exemption Type NRS

Reference NAC



Young Menrsquos Christian Assocation

361110 Both (2) All real and personal property is exempt unless it is used for a purpose other than the legitimate functions of the organization See also Nevada Museum of Art

Young Womenrsquos Christian Assocation


75

A P P E N D I X E


Determining Whether Fixtures are Real or Personal Property

NRS 361333 requires that each major class of property be examined to determine whether there is equality of assessment One of the principal classes of property is personal property pursuant to NRS 361227(4) Uniformity and equality of assessment thus depend on proper classification Although NRS 361035 defines real estate and NRS 361030 defines personal property in practice it is sometimes difficult to tell whether an item is personal property or a fixture that is part of the real estate As the Attorney General stated in Opinion 41 (1963) ldquothe classification depends on the facts of each particular caserdquo The assessor is encouraged to consult the Division of Local Government Services andor the District Attorney in difficult cases

A fixture may be defined as an item that was originally personal property which has been installed or attached to land or an improvement in a permanent manner There is an abundant amount of case law which discusses three tests often used in deciding whether an item is a fixture The tests are

1 Physical Annexation

2 Constructive Annexation also called Adaptation and

3 Intent

Under the first test annexation an item is a fixture if it is attached to imbedded in or permanently resting upon land or an improvement or is attached by other means that are normally used for permanent installation and cannot be removed without substantially damaging the item or the land or improvement with which it is being used For example an item which is attached to real property for stability and has quick disconnect attachments such as simple wiring and conduit connections may not meet the test for a permanent fixture

Under the second test constructive annexation an item is a fixture if the use or purpose of an item that is not otherwise physically annexed to land or an improvement is so adapted that it is

A A necessary integral or working part of the land or improvement

B Designed or committed for use with the land or improvement or

C So essential to the land or improvement that the land or improvement cannot perform its desired function without the nonattached item

Using the constructive annexation test if the purpose of the item is to augment the use of the improvement no matter how it is attached such as an elevator the item must be considered a fixture Another example would be heating ventilation and air conditioning equipment (HVAC) Equipment used to heat ventilate or cool a structure is considered to be real property

76

Permanently attached personal property may be temporarily removed for repair or renovation onsite and still be considered permanently attached Permanently attached fixtures do not include movable tangible personal property that is attached for convenience stability or an obviously temporary purpose

Underlying both the physical or constructive annexation tests is a determination of intent An assessor must consider whether the item is intended to be a permanent part of the land or improvement taking into account physical or constructive annexation and other objective manifestations of permanence LCB File No R068-12 provides examples of objective manifestations of permanence

A trade fixture may be distinguished from a fixture It is an item of personal property that is impermanently attached to real property for the purpose of conducting a business or trade and has a unique identity and function separate from the real property to which it is attached LCB File No R068-12 provides a definition of trade fixture

Pursuant to NRS 361244 a mobile or manufactured home becomes real property when the Assessor has listed it on the tax roll as real property The classification of mobile and manufactured homes as real property may be made when the requirements enumerated in NRS 361244(1) and (2) are met This includes the issuance of a Real Property Notice by the Manufactured Housing Division of the Department of Business and Industry Factory-built housing becomes real property once it is permanently affixed to the land These housing units conform to the Uniform Building Code and are not titled As such they are not personal property nor are they considered ldquoconversionsrdquo These ldquoUBCrdquo homes do not exhibit the HUD placards found on manufactured housing Instead they may have a placard referencing NRS 461080 and their serial numbers may begin with the characters ldquoUBCrdquo

In general personal property is defined by exception pursuant to NRS 361030 Property that does not meet the criteria of real property is personal property The Assessor should recognize that certain fixtures such as bars stages walk-in coolers or bank drive-ups may already be included in the real property component of the Assessorrsquos Taxable Value The Assessor should review the differing building occupancies of the Marshall-Swift cost manuals to ensure that a component of real or personal property is not double-assessed The improper classification of any component of taxable property as real or personal does not render the valuation void or invalid

For further research and explanation please consult

Attorney General Opinion 41 (1963) Attorney General Opinion No 2000-04 Marvin Arnold Respondent v Goldfield Third Chance Mining Co 32 Nev 447 109 P 718 (1910) National Advertising Co v State Department of Transportation 116 Nev Adv Op No 10 (Feb 2 2000) Fondren et al v KL Complex Ltd et al 106 Nev 705 800 P2d 719 (1990) Morse Signal Devices of California v County of Los Angeles 161 Cal App 3d 570 207 Cal Rptr 742 (1984) Crocker National Bank v City and County of San Francisco 782 P2d 278 (1989) State v Pioneer Citizens Bank of Nevada 85 Nev 395 (1969) Kaiser Co v Reid (1947) 30 Cal2d 610

References International Association of Assessing Officers Standard on the Valuation of Personal Property December 2005 This publication may be obtained free of charge from the IAAO website at httpwwwiaaoorguploadsStandardValuationPersonalPropertypdf The Appraisal Institute The Appraisal of Real Estate 13th Edition Chicago 2008]

77

I N D E X


2009 Personal Property Valuation Schedules and Registered Vehicle Uniform Fee Schedules 58

5 11 12 49 50 51 52 53 54 55 56 iii 75 76 accommodation

traveler 40 ACCOMMODATION INDUSTRY 40 accommodation 40 Acquisition Cost iv v Acquisition Year iv v actuarial studies 57 adding machines 13 advocacy 41 aeronautical instruments 29 agents 21

gas agent 21 AGRICULTURE AND FORESTRY 19 Air compressors 21 Air Conditioners 17 air conditioners window 17 Air drill 22 aircraft 30 32 56 Aircraft Bluebook Price Digest 56 aircraft conversion 30 airplanes 32 alarms

burglar and fire 37 electronic security 37

ambulatory health care services 38 amplifiers 29 35 amusement 39 amusement activities 39 amusement park 39 amusement gambling and recreation industries 39 analog equipment 33 34 35 angiographic X-ray units 38 Animal Aquaculture 19 Animal food manufacturing 23 Animal slaughtering and processing 23 antenna site 35 antennas 35 antennas 35 apartment furnishings 40 apparel 24 apparel manufacturing 24 appliance regulators 29 appraisers 57

Arizona Department of Revenue58 ARTS ENTERTAINMENT AND

RECREATION 39 asking price 56 asphalt 25 Asphalt plants22 Asphalt spreaders 22 assembling 24 28 29 30 assessed value vi assessor vi 17 33 34 35 53 76 Assessors Handbook California State Board of

Equalization 57 assets

headend35 audio 13 29 33 audio and video equipment29 audio signals

broadcasting 33 aural programming 33 auto repair diagnostic equipment 41 automobile repair and maintenance41 automobiles36 auxiliary machines 14 average resale 56 average retail prices56 background sound systems 17 Bakeries and tortilla manufacturing 23 bakery23 balloons hot air32 bar 28 Barware 12 base period 55 basic chemical manufacturing26 bending 28 30 Beverage 23 24 31 Beverage and Tobacco Product Manufacturing 23 24 bicycle 33 billboards v 10 17 18 Billboards 18 bins 22 BLS 55 blsgov55 Blue Book56 blue print machines 25 boarding houses 40 Bolted and fiberglass tanks20

78

bolts 24 Bookmarks vi books 33 bottling 23 bowling alley pinsetters and other equipment 39 bowling electronic scoring machines 39 box converters (cable) 35 breakdown

preventing 41 breeding 19 Breweries 24 bridges 29 broad band microwave assets 35 broadcast TV signals 35 broadcasting 33 34 35 Bureau of Labor Statistics 54 burglar and fire alarms 37 Bus 32 bus chartered 32 cabinets 30 Cabinets and Shelving 17 cable

coaxial 35 fiber optic 35 subscriber connection and distribution systems 35

cable industries 33 34 35 cable system channels 35 cable testing equipment 35 calendar year 53 California State Board of Equalization 57 California State Board of Equalization Assessors

Handbook 57 camera 12 29 35

digital - point-and-shoot 12 camera digital 12 candy 23 canning 23 car washes 41 card punches 14 card readers 14 card sorters 14 Cardiac Ultrasonic Scanners 16 carpet and upholstery cleaning services 37 carpet cleaning 37 carving 31 case law 75 cases 17 18 30 57 Cash Registers 17 cassette 29 CAT 16 categories 12 17 55 CATV system 35

C-CPI-U 54 cellular 29 34 cellular telephones 34 cemeteries and crematories 42 Central Office Equipment 34 central office switching equipment29 central processing unit 13 14 Cereal manufacturing 23 chain saws 19 Chained CPI for All Urban Consumers 54 chairs 17 38

exam 38 Chart Recorders16 chartered bus 32 chasing or etching jewelry 30 check out counters17 chemical manufacturing26 child day care facilities 39 chiropractors38 Christmas tree19 cigarette cases 30 civil engineering construction21 clerical workers54 closed circuit tv 37 coatings 25 26 coaxial cable35 coffee brewing equipment41 coin laundries42 Coin-wrap Equipment 17 cold storage24 collators 14 combines 19 commercial bakeries 23 commercial dry cleaning equipment42 commercial equipment repair and maintenance41 commercials 33 compacts 30 complete aircraft or propulsion systems overhaul and

rebuilding30 computer12 13 14 15 16 25 28 29 34 35 36 39

55 56 57 computer driven mills15 computer integrated manufacturing machinery 15 computer-based switching equipment 34 computer-integrated machinery 15

computer driven mills 15 computer integrated fabrication machinery 15 computer integrated manufacturing machinery15 computerized assembly machinery15 computerized machine lathes15

computerized assembly machinery 15 computerized machine lathes 15

79

computes 13 concrete

pouring 21 conditioning equipment 20 75 connecting hardware 35 construction

buildings 21 civil engineering 21

Construction21 36 consumer goods 36 55 Consumer Price Index54 55 Contentsi conversion factor 18 56 converted paper product manufacturing 25 coolers

walk in 41 Copy and Duplicating Machines 17 cordless telephones 29 corrugating 25 Cost Conversion Factors v 18 Cost Conversion Index 18 Cost Index v cost of replacement 18 costume rental 36 county assessor17 53 couriers and messengers 33 CPI 54 55 CPI for All Urban Consumers 54 CPI for Urban Wage Earners and Clerical Workers 54 CPI Index v CPI-U 54 55 CPI-W 54 55 cracking 25 26 crane

bridge 22 jib 22 mobile 22

crops 19 crude 20 25 crushing 22 crushing plant 22 curing 24 custom garments 24 cutlery and flatware 30 cutting24 25 26 27 30 31 CUUR0400SA0 55 CUUS0400SA0 55 Dairy product manufacturing 23 Dairy Production 19 dams 21 data 14 29 35 54 55 data communications equipment 29

data processing equipment 17 data-entry devices14 dating services 41 days to sell 56 dealer surveys56 dealers 31 56 death care 41 death care services 41 42 Deacutecor17 Defibs 16 demodulators 35 dental instruments 38 dentists38 Depreciable assets 57 Depreciating Property Placed in Service Before

1987 57 depreciation 14 18 53 56 depreciation schedules 56 desks17 Diagnostic Ultrasounds16 dies 12 diggers 22 digital broadcasting equipment33 34 35 digital camera 12

point-and-shoot12 digital video camera 12 dimension stone 20 directory33 directory and mailing list and software publishing33 disc drives14 disc files 14 disc packs14 displays 17 distillation 25 26 Distilleries24 distribution21 23 33 35 54 distribution plant34 distribution system 21 35 distribution systems

gas 21 domestic producers 54 Dopplers 16 dressing24 drilling 20 31 drilling rigs20 drive units20 dry cleaning 41 dry cleaning and laundry services42 duplicating machines17 dyeing24 EEG Machines 16 EKG Machines 16

80

electric generating equipment 22 electric power 21 electrical work 21 electronic amp precision equipment 41 electronic calculators 13 electronic control center 35 electronic controlled infraredlaser instruments 22 electronic locking devices 37 electronic security alarm 37 engines 20 30 engraving 30 equality of assessment iii 75 equipment

commercial dry cleaning 42 electronic 41 lawn and garden 36 lawn mowing 37 mobile 20 21 precision 41 program origination 35 service and test 35 telephone 34

equipment and machinery repairing 41 exam tables and chairs 38 excavators 20 22 excise taxes 54 55 exempt property iii EXEMPTIONS FROM PROPERTY TAXES 59 expected life iv 15 53 54 Expected Life v expected life table53 54 Expected useful life 57 Experimental Aircraft 32 exterminating and pest control services 37 External Pace Makers 16 extraction

oil and gas 20 fabricating24 28 faceting 31 farms 19 feeding 19 feedlots 19 Fertilizer 19 fiber 19 24 fiber optic cable 34 35 field strength meters 35 fifteen year life 5 filing cabinets 17 finishing 24 27 42 fire and security equipment 40 fiscal year 53 Five-year life 2 12 Five-year Life 16

fixed wing aircraft 56 fixtures v 27 29 30 37 38 39 41 75 76 flatware 30 flipper games 40 florists 31 fluorographic X-ray Units 38 food19 23 40 footwear repair 41 forage harvesters 19 fork lifts 22 formal wear 36 forming 28 30 fountains39 freezers 23 frequency converters 35 frit 26 Fruit and vegetable preserving 23 full cash value 56 full-service restaurants 40 funeral homes42 furniture v 17 28 30 33 39 55 furniture and fixtures 33 39 furniture and trade fixtures v furniture leasing 36 furniture rental 36 gambling 39 gambling activities 39 gaming

electronic slots 39 mechanical slots40 player tracking systems40

gas 21 29 gas brokers 21 gasoline stations 31 gateways29 gems 31 general freight trucks32 general or routine maintenance 41 General Ultrasonic Scanners 16 glass 27 30 gliders32 golf carts 40 goods and services 54 55 government subsidies54 government-charged user fees55 GPS37 grain 23 grain elevators non-farm 23 Grain elevators non-farm23 grain tanks 23 grant making 41 grazing 19 greenhouses 19

81

grinding 26 27 Grounds Maintenance Equipment Blue Book 56 groves 19 guidelines iv 19 57 58 guiding tours 39 hair nail and skin care services 42 hand tools 22 41 hay balers 19 headend assets 35 health and personal care stores 31 HEALTH CARE AND SOCIAL ASSISTANCE 38 health practitioners 38 health services

inpatient 39 health spa equipment 40 Heart Rate Devices 16 heavy equipment 36 heavy use washers 40 42 helicopters 32 56 highways 21 hoists

power 22 Hospitals 39 hot air balloons 32 hotel furnishings 40 households 54 How to Depreciate Property 57 hydraulics 39 hydrocarbons 26 hypothetical market-based depreciation schedules 56 IAAO 77 ice-making equipment 24 including utility trailers 19 industrial machinery 36 Information 17 25 33 36 58 Information Services 36 information systems 13 17 injection pumps 20 inland water transportation 32 inpatient health services 39 inputoutput devices 29 intangible 14 intangible personal property 14 Internal Revenue Service 57 International Association of Assessing Officers 77 Internet 35 Internet service providers 35 interurban bus 32 IRON Solutions 56 IRS 14 57 itemized equipment iv 19 20 22 23 24 25 26 27 28

32 34 35 36 37 38 39 40 41 42

Itemized Equipment section iv 19 20 22 23 24 25 26 27 28 32 34 35 36 37 38 39 40 41 42

janitorial services37 jewelry 30 31 55 jigs 12 jobbers 24 juke box 40 keypunches 14 knitting24 knockouts20 labor force 54 laboratory analytical instruments29 laboratory equipment 36 LACT units 20 laminating 24 30 LAN 29 land 75 76 landlines34 landscaping services37 laser sending and receiving equipment19 lathes 15 24 laundries

coin 42 laundry services 41 lawn and garden equipment 36 lawn mowing equipment 37 leagues39 leasing

furniture 36 leather 24 leather and allied product manufacturing 24 lensometer38 Letter of Guidance 53 life expectancy 12 15 16 35 Life Expectancy Guidelines iv 19 57 Life Tables for Personal Property ndash Realware Type58 lifts 22 light trucks32 lime 27 line equipment23 linens 12 36 40 41 linens glassware silverware and uniforms (not rented)

40 41 liquid hydrocarbons26 livestock23 loaders19 20 22

bucket22 front end 22

Locksmith equipment 37 log loaders 19 logs 24 lubricating oils 25 lumber24

82

machinery computer integrated 15

machining 28 30 magazines 33 mailing list 33 Mailing Machines 17 Mainframe computer 12 mainframes 13 29 maintenance 41

automotive 41 major modifications to systems 30 mammographic X-ray Units 38 manifolds 20 Manual Features vi manufactured homes v 17 76 Manufactured Housing Guide Cost CD-ROM 56 manufacturing

hydrocarbons 26 MANUFACTURING 23 24 25 26 27 28 29 30

abrasive product 27 animal foods 23 bakeries and tortilla 23 Beverage and Tobacco Product 23 24 biological products 26 lime 27 medicinal products 26 metal 30 nonalcoholic beverages 23 paper 25 soft drink 24 specialty foods 23 sugar and confectionary products 23

market comparisons 56 market research 56 market research sources 56 market study v market tests 56 market-based depreciation schedules 56 Marshall Swift v mass storage units 14 mean 54 Mechanical and electronic locking devices 37 medical equipment and supplies 30 medical instruments 38 Medical Laser Units 16 mental health practitioners 38 mesoptometers 38 messengers 33 metal22 25 28 30 metal forming processes 28 metal ore mining 20 metering devices 20 microscopes 38

microwave assets35 Microwave ovens 17 Microwave systems 34 35 mineral mining 20 miniaturization technologies28 Mini-computers 12 MINING 20 Mixmobiles 22 mobile equipment20 21 22 mobile homes 8 9 17 56 Mobile or Manufactured Homes18 modems LAN29 modems multi-user29 modulators 35 molding26 27 30 monitors 16 29

patient 16 systolic16 temperature 16

mortality 57 motion pictures 33 Motor Vehicle Body amp Trailer Manufacturing 30 Motor Vehicle Manufacturing 30 motorcycles56 motors30 MRI (Magnetic) Scanners16 multi-user modems29 musical instrument amplifications 29 musical instruments 29 36 NADA56 NAC 3611371 iii NAC 3611375 iii NAICSiv vi 19 37 40 41 NAICS 311 41 NAICS Code 51740 navigation29 navigation and guidance systems 29 nets 19 Neurological Monitors 16 Nevada Administrative Code43 Nevada Department of Taxation53 56 76 Nevada Revised Statutes43 newspapers33 nonalcoholic beverage manufacturing 23 North American Industry Classification System vi NRSiii iv 14 17 18 29 75 76

Chapter 371 17 NRS 361030 iii 75 76 NRS 361035iii 75 NRS 361227 18 75 NRS 361227(4)75 NRS 36124476

83

NRS 361325(3) 17 NRS 3615643 17 Nuclear Medicine Cameras 16 nurseries 19 OBGYN Ultrasonic Scanners 16 obsolescence v 12 16 33 34 35 obsolete 57 occupational therapists 38 Office Furniture 17 office supplies 30 offices 39 oil 20 23 55 Oil and Gas Extraction 20 omni-directional communications 34 optometrists 38 orchards 19 ore 27 Oregon Department of Revenue 58 original cost 56 Orion Research Corporation 56 oscilloscopes 35 oscilloscopes field strength meters spectrum

analyzers and cable testing equipment Subscriber connection and distribution systems include assets such as trunk and feeder cable connecting hardware 35

other personal services 42 OTHER SERVICES 41 outdoor patio furnishings 40 outpatient services 38 overhaul and rebuilding 30 Oximeters 16 Oxygen Analyzers 16 oxygen generation 20 pacemakers

external 16 packaging 23 packing and sorting 23 paging services 34 paging systems 34 paint and varnish removers 26 paint brush cleaners 26 paint products 26 paint coating and adhesive manufacturing 26 painting 21 paper manufacturing 25 paper tape equipment 14 Paperboard 25 patient monitors 16 patterns 12 PBX 29 PCs 12

pens 19 Penton Business Media Inc56 Percent Good v periodic restoration 30 periodicals 33 peripheral equipment 13 29 57 peripherals12 28 56 personal and household goods repair and maintenance

41 personal care services 41 42 Personal Computers (PCs)12 13 29 personal metal goods30 personal property iii iv v 14 17 53 56 57 75 76 Personal Property Manualvi 53 58 personal property intangible14 personal watercraft 56 pet care 41 42 PET Scanners (Positron) Emission 16 petrochemical processes 26 petroleum 20 25 26 petroleum and coal products manufacturing 25 petroleum refining 25 pharmaceutical and medicine manufacturing26 photo-finishing 41 42 Photography 36 physical properties testing equipment 29 physical therapists 38 physically annexed 75 physicians 38 plant

distribution 34 plants 19 21 22 27 plastics 24 25 26 30 plotters 14 plumbing 21 27 population 54 55 portable toilets38 portable x-ray units38 POS 17 pouring concrete 21 power equipment 35 56 power hoists 22 Power shovels 22 power tools 22 Powersport Vehicle Blue Book 56 PPI 54 PPI Index v PPI sample 54 preamplifiers 35 precious metal30 precious or semiprecious stones and gems 31 pressure equipment 20

84

price change 54 Primedia Business Magazines 56 printing 13 25

flexographic 25 gravure 25 lithographic 25 screen 25

printing and related support activities 25 procedures for determining taxable valueiii Producer Price Index 54 Professional libraries 37 PROFESSIONAL SCIENTIFIC AND

TECHNICAL SERVICES 36 Program origination equipment 35 projection equipment 33 39 public address systems 17 29 publishing 25 33 pulp paper and paperboards mills 25 pumps

injection 20 putties 26 quarrying 20 racks 17 radio 33 34 35

two-way 34 rail transportation 32 ranches 19 real estate iii 36 55 75 REAL ESTATE RENTAL AND LEASING 36 real property v 17 75 76 recreation 39 recreation activities 39 recreational accommodation 40 reference population 55 refined petroleum 26 refrigeration 23 regulations 43 religious activities 41 rentals

ski equipment 36 rent-to-own merchandise 36 repair

automotive 41 repairing

equipment 41 machinery 41

resampled 54 restaurants

full-service 40 limited service 40 special food 40

restoration 30 restore machinery 41

retail bakeries 23 Retail Sales Equipment 17 retail selling price iv 18 RETAIL TRADE31 retailers 23 retailing 23 retirees 54 rigs drilling 20 Roadrollers 22 Roger Rohrs Publisher56 rollers 22

road 22 sheepsfoot 22

rooming and boarding houses 40 rotorcraft 32 routers29 routine maintenance41 rubber 24 26 safes37 sales and excise taxes 54 55 satellite linkups 34 saw mills 19 Scanners

Cardiac16 CAT (Comp Tomography) Scanners 16 Diagnostic Ultrasound16 General Ultrasound 16 Magnetic 16 MRI16 Portable 16 38

Scarifiers22 scrubber screens 22 seating 39 secured 18 security vaults 37 seed cleaning equipment ndash portable 19 seed cleaning machinery and equipment 19 seeds19 self-employed 54 seller 54 Selling price56 semiprecious stones and gems31 serial number 76 service

valuation 55 57 service and test equipment35 services 42

dry cleaning and laundry 42 hair nail and skin care 42 other personal 42 personal care 42

Seven-year life 3 12

85

Seven-year Life 15 16 shaping 24 25 27 shaping tools 24 Short Life Property 12 short line railroads 32 short-life property v short-term workers 54 shovels

power 22 signs 17 signs electronic 17 ski area equipment

snow cats and packers 40 ski equipment rentals 36 skidders 19 slabbing 31 small tools 41 snack bars 39 snowmobiles 56 soft drink manufacturing 24 software publishing 33 sound systems 17 39 Southwest Region Official Guide 56 speaker systems 29 special procedure X-ray units 38 special properties v 12 35 36 38 39 specialty food manufacturing 23 specialty trade construction 21 22 specific life iv spectrum analyzers 35 speech therapists 38 spirometers 16 sporting goods 30 sports 39 55 sports activities 39 sports teams 39 spreaders

cement 22 stages 39 76 State Board of Equalization 57 State of Montana Department of Revenue 58 station equipment34 35 statutes 43 stereo equipment 29 stock shop products 31 stones 31 storage devices 29 Stores 31 straight line depreciation v structure 75 Subscriber connection and distribution systems 35 Sugar and confectionery product manufacturing 23

sum of the changes54 suppliers57 Supply

air conditioning21 steam 21

support operations39 Surveying equipment37 switches 29 30 switching and transmission facilities34 switching equipment

computer based 34 Systolic Monitors 16 TABLE OF EXEMPTIONS60 tables

exam 38 tailors24 tanks 20 22 23 39 tanning 24 tape drives 14 tax roll 18 76 taxable value iii vi 18 Taxable Value

Procedures for Determining iii taxis 32 Telecommunications 33 34

wired34 wireless34

telephone answering machines 29 telephone equipment34 telephone systems 40 telephones

cellular 34 teleprinters14 television broadcasting34 television programs33 televisions29 33 34 35 40 41 55 Temperature Monitors16 temporary parking services41 Ten-year life 4 terminals computer 14 29 57 test equipment 20 29 textile mills 24 textile product24 textiles 24 The Appraisal Institute 77 The Appraisal of Real Estate 77 therapists

physical occupational and speech38 thermal cracking and distillation 26 Thirty-year life 7 Three-year life1 12 14 Three-year Life 12 15 16 ticket booths 39

86

timber 19 Tobacco 23 24 tools 41

hand 41 small 41

toys 30 tractors 19 22 tractor-trailers 32 trade fixtures 33 trade groups 57 trailers 19 32 56 trailers tractors 32 transformers 20 30 35 transit and ground passenger transportation 32 transit systems 32 transmitting 21 30 35 transportationiv 32 39

interurban bus 32 transportation activities 32 TRANSPORTATION AND WAREHOUSING 32 transportation equipment 39 travel trailer 17 traveler accommodation 40 treaters 20 trees 19 trend acquisition cost 54 truck 33 Truck Transportation 32 trucks general freight 32 trucks light 32 trunk and feeder cable 35 tubing 31 tumbling 31 Twenty-year life 6 two-way radio 34 US Treasury Department Internal Revenue

Service Publication 57 unemployed 54 uniforms 12 36 unlicensed farm vehicles 19 unsecured 18 urban transit systems 32 UsedPricecom 56 Utah State Tax Commission 58 utensils 19 UTILITIES 21 utility trailer17 19 valuation 76 Valuation Service55 57 value

full cash56 Value taxable iii 18 van 17 33 vending machines 41 veterinary42 video 12 13 29 33 35 video cassette recorders29 video equipment 29 video games 40 video tapes 12 36 vines 19 visual image projector tubes 14 wage earners 54 wagons 19 walk-in coolers 23 41 76 warehousing and storage 33 washers

heavy use 40 42 WASTE MANAGEMENT 37 38 water purification23 water repellant coatings 26 water supply systems21 Water Transportation32 water treatment plants21 weaving24 web search portals 35 welder 22 welding 28 30 welding equipment 41 West Urban55 WHOLESALE TRADE 31 wholesalers23 window air conditioners 17 Wineries24 wire 28 29 30 31 wiring equipment 22 wood 19 24 25 30 wood chips19 wood containers24 wood product 24 workers 54 Wyoming Department of Revenue58 X-ray units

angiographic38 fluorographic38 mammographic38 portable 38 special procedure38

year of acquisition 18 53

D i v i s i o n o f L o c a l G o v e r n m e n t S e r v i c e s

Personal Property Manual

2013-2014

Department of Taxation Division of Local Government Services

1550 E College Parkway Suite 115 Carson City NV 89706

Phone 7756842100 Fax 7756842020

Adopted by the Nevada Tax Commission 7182012

i


Introduction iii

Exempt Property iii


A Note on NAICSvi

Manual Features vi











Billboards10










i i


Billboards 18



Mining 20

Utilities 21

Construction 21

Manufacturing 23

Wholesale Trade 31

Retail Trade 31


Information 33







Other Services 41








Index 77

i i i










iv


v




v i




1




2013 0 100 00 1000 100002012 1 100 670 330 033002011 2 101 890 110 011112010 3 104 950 50 00520

Residual 104 950 50 00520

THREE (3) YEAR LIFE



2




2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




32 34 35 36 37 38 39 40 41 42








82











83








84





















85











wired34 wireless34




86


hand 41 small 41








i


Introduction iii

Exempt Property iii


A Note on NAICSvi

Manual Features vi











Billboards10










i i


Billboards 18



Mining 20

Utilities 21

Construction 21

Manufacturing 23

Wholesale Trade 31

Retail Trade 31


Information 33







Other Services 41








Index 77

i i i










iv


v




v i




1




2013 0 100 00 1000 100002012 1 100 670 330 033002011 2 101 890 110 011112010 3 104 950 50 00520

Residual 104 950 50 00520

THREE (3) YEAR LIFE



2




2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




32 34 35 36 37 38 39 40 41 42








82











83








84





















85











wired34 wireless34




86


hand 41 small 41








i i


Billboards 18



Mining 20

Utilities 21

Construction 21

Manufacturing 23

Wholesale Trade 31

Retail Trade 31


Information 33







Other Services 41








Index 77

i i i










iv


v




v i




1




2013 0 100 00 1000 100002012 1 100 670 330 033002011 2 101 890 110 011112010 3 104 950 50 00520

Residual 104 950 50 00520

THREE (3) YEAR LIFE



2




2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




32 34 35 36 37 38 39 40 41 42








82











83








84





















85











wired34 wireless34




86


hand 41 small 41








i i i










iv


v




v i




1




2013 0 100 00 1000 100002012 1 100 670 330 033002011 2 101 890 110 011112010 3 104 950 50 00520

Residual 104 950 50 00520

THREE (3) YEAR LIFE



2




2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




32 34 35 36 37 38 39 40 41 42








82











83








84





















85











wired34 wireless34




86


hand 41 small 41








iv


v




v i




1




2013 0 100 00 1000 100002012 1 100 670 330 033002011 2 101 890 110 011112010 3 104 950 50 00520

Residual 104 950 50 00520

THREE (3) YEAR LIFE



2




2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




32 34 35 36 37 38 39 40 41 42








82











83








84





















85











wired34 wireless34




86


hand 41 small 41








v




v i




1




2013 0 100 00 1000 100002012 1 100 670 330 033002011 2 101 890 110 011112010 3 104 950 50 00520

Residual 104 950 50 00520

THREE (3) YEAR LIFE



2




2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




32 34 35 36 37 38 39 40 41 42








82











83








84





















85











wired34 wireless34




86


hand 41 small 41








v i




1




2013 0 100 00 1000 100002012 1 100 670 330 033002011 2 101 890 110 011112010 3 104 950 50 00520

Residual 104 950 50 00520

THREE (3) YEAR LIFE



2




2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




32 34 35 36 37 38 39 40 41 42








82











83








84





















85











wired34 wireless34




86


hand 41 small 41








1




2013 0 100 00 1000 100002012 1 100 670 330 033002011 2 101 890 110 011112010 3 104 950 50 00520

Residual 104 950 50 00520

THREE (3) YEAR LIFE



2




2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




32 34 35 36 37 38 39 40 41 42








82











83








84





















85











wired34 wireless34




86


hand 41 small 41








2




2013 0 100 00 1000 10000

2012 1 100 400 600 06000

2011 2 101 640 360 03636

2010 3 104 780 220 02288

2009 4 104 870 130 01352

2008 5 107 950 50 00535

Residual 107 950 50 00535

FIVE (5) YEAR LIFE



3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




32 34 35 36 37 38 39 40 41 42








82











83








84





















85











wired34 wireless34




86


hand 41 small 41








3



2013 0 100 00 1000 100002012 1 100 290 710 071002011 2 101 490 510 051512010 3 104 640 360 037442009 4 104 740 260 027042008 5 107 810 190 020332007 6 110 880 120 013202006 7 114 950 50 00570

Residual 114 950 50 00570

SEVEN (7) YEAR LIFE



4

T E N ( 1 0 ) Y E A R L I F E


2013 0 100 00 1000 100002012 1 100 200 800 080002011 2 101 360 640 064642010 3 104 490 510 053042009 4 104 590 410 042642008 5 107 670 330 035312007 6 110 740 260 028602006 7 114 790 210 023942005 8 117 840 160 018722004 9 123 900 100 012302003 10 125 950 50 00625

Residual 125 950 50 00625

TEN YEAR LIFE



5



2013 0 100 00 1000 100002012 1 100 130 870 087002011 2 101 250 750 075752010 3 104 350 650 067602009 4 104 440 560 058242008 5 107 510 490 052432007 6 110 580 420 046202006 7 114 630 370 042182005 8 117 680 320 037442004 9 123 720 280 034442003 10 125 760 240 030002002 11 127 800 200 025402001 12 128 840 160 020482000 13 130 870 130 016901999 14 133 910 90 011971998 15 134 950 50 00670

Residual 134 950 50 00670

15 YEAR LIFE



6



2013 0 100 00 1000 100002012 1 100 100 900 090002011 2 101 190 810 081812010 3 104 270 730 075922009 4 104 340 660 068642008 5 107 410 590 063132007 6 110 470 530 058302006 7 114 520 480 054722005 8 117 570 430 050312004 9 123 610 390 047972003 10 125 650 350 043752002 11 127 690 310 039372001 12 128 720 280 035842000 13 130 750 250 032501999 14 133 780 220 029261998 15 134 800 200 026801997 16 135 830 170 022951996 17 137 860 140 019181995 18 140 890 110 015401994 19 144 920 80 011521993 20 147 950 50 00735

Residual 147 950 50 00735

20 YEAR LIFE



7



2013 0 100 00 1000 100002012 1 100 70 930 093002011 2 101 130 870 087872010 3 104 190 810 084242009 4 104 240 760 079042008 5 107 290 710 075972007 6 110 340 660 072602006 7 114 380 620 070682005 8 117 420 580 067862004 9 123 460 540 066422003 10 125 500 500 062502002 11 127 530 470 059692001 12 128 560 440 056322000 13 130 590 410 053301999 14 133 620 380 050541998 15 134 640 360 048241997 16 135 670 330 044551996 17 137 690 310 042471995 18 140 710 290 040601994 19 144 730 270 038881993 20 147 750 250 036751992 21 151 770 230 034731991 22 154 790 210 032341990 23 159 810 190 030211989 24 166 830 170 028221988 25 173 850 150 025951987 26 179 870 130 023271986 27 184 890 110 020241985 28 187 910 90 016831984 29 192 930 70 013441983 30 198 950 50 00990

30 YEAR LIFE



8



2013 0 100 00 1000 100002012 1 100 50 950 095002011 2 100 100 900 090002010 3 102 150 850 086702009 4 107 200 800 085602008 5 106 250 750 079502007 6 108 300 700 075602006 7 110 350 650 071502005 8 110 400 600 066002004 9 116 450 550 063802003 10 125 500 500 062502002 11 129 550 450 058052001 12 134 600 400 053602000 13 135 650 350 047251999 14 136 700 300 040801998 15 136 750 250 034001997 16 137 800 200 027401996 17 138 800 200 027601995 18 139 800 200 027801994 19 145 800 200 029001993 20 153 800 200 030601992 21 155 800 200 031001991 22 156 800 200 031201990 23 161 800 200 032201989 24 169 800 200 033801988 25 170 800 200 034001987 26 176 800 200 035201986 27 182 800 200 036401985 28 187 800 200 037401984 29 195 800 200 039001983 30 189 800 200 03780




9



1982 31 100 800 200 02000

Residual 100 800 200 02000



10

B I L L B O A R D S


2013 0 100 00 1000 100002012 1 100 15 985 098502011 2 100 30 970 097002010 3 102 45 955 097412009 4 104 60 940 097762008 5 107 75 925 098982007 6 111 90 910 101012006 7 116 105 895 103822005 8 122 120 880 107362004 9 127 135 865 109862003 10 131 150 850 111352002 11 133 165 835 111062001 12 135 180 820 110702000 13 138 195 805 111091999 14 141 210 790 111391998 15 143 225 775 110831997 16 145 240 760 110201996 17 148 255 745 110261995 18 152 270 730 110961994 19 156 285 715 111541993 20 160 300 700 112001992 21 164 315 685 112341991 22 168 330 670 112561990 23 173 345 655 113321989 24 179 360 640 114561988 25 185 375 625 115631987 26 189 390 610 115291986 27 192 405 595 114241985 28 195 420 580 11310

BILLBOARDS



11


1984 29 201 435 565 113571983 30 206 450 550 113301982 31 216 465 535 115561981 32 233 480 520 121161980 33 257 495 505 129791979 34 283 510 490 138671978 35 307 525 475 145831977 36 329 540 460 151341976 37 349 555 445 155311975 38 391 570 430 168131974 39 435 585 415 180531973 40 463 600 400 185201972 41 489 615 385 188271971 42 519 630 370 192031970 43 550 645 355 195251969 44 576 660 340 195841968 45 603 675 325 195981967 46 637 690 310 197471966 47 661 705 295 195001965 48 683 720 280 191241964 49 700 735 265 185501963 50 716 750 250 17900

Residual 716 750 250 17900


BILLBOARDS


12






13





14





15








16











17




18



19







Itemized Equipment







Itemized Equipment






Itemized Equipment

Chain saws 7

Portable saw mill 7



20

2 1 M I N I N G



Itemized Equipment


Drilling rigs 15





Transformers 30



Itemized Equipment








21



















22




Cranes Bridge 20

Jib 20

Mobile Telescopic10




Hand tools 7




23


311 Food 15















Itemized Equipment










24




31212 Breweries

31213 Wineries














25








Itemized Equipment








26











Itemized Equipment



Itemized Equipment

Special tools 7


27







Itemized Equipment



Itemized Equipment











28


Includes


Special Tools 7



Itemized Equipment

Special Tools 5








29








Includes







30


















31



















4531 Florists 15






32




Itemized Equipment


Gliders 15

Hot Air Balloons 15




Itemized Equipment





Itemized Equipment

Light Trucks 7


Tractor-trailers 10



Itemized Equipment

Buses 15




33

















34


Itemized Equipment





Itemized Equipment





Itemized Equipment





Paging Systems 5






35



Itemized Equipment















36






Itemized Equipment













Itemized Equipment




Photography 15




37




GPS 7

Non-GPS 15


Itemized Equipment







Itemized Equipment






Carpet Cleaning 15




38



Itemized Equipment


Portable toilets 10









Chest X-ray Units

Dental X-ray Units



Lensometer


Mesoptometers

Microscopes




Sterilizers


39

622 Hospitals 15








Itemized Equipment

Sound Systems 7






Itemized Equipment

Amusement Park 15





40



Mechanical slots 15

Other 15




Juke Box 15


Ski Rentals 7





Itemized Equipment







Heavy use Washers 7


Televisions 5





41


Itemized Equipment

Bar 15






Vending Machines 15







811192 Car Washes









42







81221 Funeral Homes








Coin Laundries 15

Heavy Use Washers 7


43

A P P E N D I X A









44




45



46



47






48







49






50





51





52





53






Short Answer



54

A P P E N D I X B







Data Source








55















56

Market Tests








57

A P P E N D I X C











58








59

A P P E N D I X D










60



Exemption Type NRS

Reference NAC



Airport 361061(1)



61

Exemption Type NRS

Reference NAC













62

Exemption Type NRS

Reference NAC














63

Exemption Type NRS

Reference NAC



exempt












64

Exemption Type NRS

Reference NAC













65

Exemption Type NRS

Reference NAC








701A200 (fka 361079)

361052-361058



361030 ndash 361044





66

Exemption Type NRS

Reference NAC















67

Exemption Type NRS

Reference NAC












68

Exemption Type NRS

Reference NAC



















69

Exemption Type NRS

Reference NAC









361157(2)(a)



361157(2)(b)



361157(2)c



361157(2)(d)



361157(2)(e)



361157(2)(f)


70

Exemption Type NRS

Reference NAC





361157(2)(g)



361157(2)(h)



361157(2)(i)



361157(2)(j)



361157(2)(k)



361157(2)(l)






361061(2)


71

Exemption Type NRS

Reference NAC












(2) charter

school


72

Exemption Type NRS

Reference NAC















73

Exemption Type NRS

Reference NAC














74

Exemption Type NRS

Reference NAC







75

A P P E N D I X E







3 Intent







76









77

I N D E X













78













79












80








81




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83








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85











wired34 wireless34




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hand 41 small 41








personal property manual - washoe county, nevada

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